Using private benefits of control and earnings management data from 41 countries and regions, we provide strong evidence that cultures, together with legal rules and law enforcement, play a critical role in shaping corporate behavior. More specifically, we find that private benefits of control are larger and earnings management is more severe in collectivist as opposed to individualist cultures, consistent with the argument that agency problems between corporate insiders and outside investors are severe in collectivist culture. These results are robust (...) to the inclusion of controls for country wealth, economic heterogeneity across countries, and international differences in ownership concentration. (shrink)

Under the framework of smart city, starting from the demand for urban public tourism information services, drawing on the new public service theory, customer perceived value theory, and basic information service theory, combined with previous research results, using literature analysis, questionnaire survey, and other methods, and starting from the carrier level of the public tourism information service system, this study analyzed the public tourism information services in detail. This study combed the current status quo and problems of the public tourism (...) information service system for qualitative analysis and summed up some common shortcomings and deficiencies. Along with the results of the questionnaire, this paper analyzed the existing problems in the current public tourism information service system and identified the demands of tourists for public tourism information services. Based on this, the research puts forward the idea of constructing the public tourism information service system under the background of smart city, including the system framework, characteristics, service media and mode, operation mode, management mechanism, and other aspects. The study concluded that there is a need to construct theoretical and research models of the impact of public tourism services on the quality of destination from the perspective of smart city, to use the structural equation model for quantitative analysis, to verify the model hypothesis, and to consider that public tourism services have a significant positive impact on the behavioral and psychological responses of tourists. On the basis of combing the literature and starting from the overall situation, this study puts forward a systematic integration idea, which is of theoretical significance. (shrink)

This paper presents the concept and algorithm of data mining and focuses on the linear regression algorithm. Based on the multiple linear regression algorithm, many factors affecting CET4 are analyzed. Ideas based on data mining, collecting history data and appropriate to transform, using statistical analysis techniques to the many factors influencing the CET-4 test were analyzed, and we have obtained the CET-4 test result and its influencing factors. It was found that the linear regression relationship between the degrees of fit (...) was relatively high. We further improve the algorithm and establish a partition-weighted K-nearest neighbor algorithm. The K-weighted K nearest neighbor algorithm and the partition algorithm are used in the CET-4 test score classification prediction, and the statistical method is used to study the relevant factors that affect the CET-4 test score, and screen classification is performed to predict when the comparison verification will pass. The weight K of the input feature and the adjacent feature are weighted, although the allocation algorithm of the adjacent classification effect has not been significantly improved, but the stability classification is better than K-nearest neighbor algorithm, its classification efficiency is greatly improved, classification time is greatly reduced, and classification efficiency is increased by 119%. In order to detect potential risk graduating students earlier, this paper proposes an appropriate and timely early warning and preschool K-nearest neighbor algorithm classification model. Taking test scores or make-up exams and re-learning as input features, the classification model can effectively predict ordinary students who have not graduated. (shrink)

Having enjoyed remarkable economic success, China’s natural environment is being increasingly degraded, and with it, the quality of life. Researchers and environmentalists have responded by...

The "Wanzhang" chapter in the Mencius has this famously quoted passage:1.

Despite the dramatic traumas and enormous physical losses associated with many catastrophes, it is undeniable that catastrophes also function as dynamic powers that drive the development and transf...

Interval time-varying delay is common in control process, e.g., automatic robot control system, and its stability analysis is of great significance to ensure the reliable control of industrial processes. In order to improve the conservation of the existing robust stability analysis method, this paper considers a class of linear systems with norm-bounded uncertainty and interval time-varying delay as the research object. Less conservative robust stability criterion is put forward based on augmented Lyapunov-Krasovskii functional method and reciprocally convex combination. Firstly, the (...) delay interval is partitioned into multiple equidistant subintervals, and a new Lyapunov-Krasovskii functional comprising quadruple-integral term is introduced for each subinterval. Secondly, a novel delay-dependent stability criterion in terms of linear matrix inequalities is given by less conservative Wirtinger-based integral inequality approach. Three numerical comparative examples are given to verify the superiority of the proposed approach in reducing the conservation of conclusion. For the first example about closed-loop control systems with interval time-varying delays, the proposed robust stability criterion could get MADB about 0.3 more than the best results in the previous literature; and, for two other uncertain systems with interval time-varying delays, the MADB results obtained by the proposed method are better than those in the previous literature by about 0.045 and 0.054, respectively. All the example results obtained in this paper clearly show that our approach is better than other existing methods. (shrink)

This article aims to explore a more suitable prediction method for tourism complex environment, to improve the accuracy of tourism prediction results and to explore the development law of China’s domestic tourism so as to better serve the domestic tourism management and tourism decision-making. This study uses grey system theory, BP neural network theory, and the combination model method to model and forecast tourism demand. Firstly, the GM model is established based on the introduction of grey theory. The regular data (...) series are obtained through the transformation of irregular data series, and the prediction model is established. Secondly, in the structure algorithm of the BP neural network, the BP neural network model is established using the data series of travel time and the number of people. Then, combining BP neural network with the grey model, the grey neural network combination model is established to forecast the number of tourists. The prediction accuracy of the model is analyzed by the actual time series data of the number of tourists. Finally, the experimental analysis shows that the combination forecasting makes full use of the information provided by each forecasting model and obtains the combination forecasting model and the best forecasting result so as to improve the forecasting accuracy and reliability. (shrink)

本书收集了邢贲思的作品,都是在探讨如何建立与社会主义市场经济相适应的社会主义道德体系,这与当前的精神文明建设有着十分密切的关系。.

作為現代新儒家第二代的重鎮，牟宗三著力凸顯“現代性在中國”的民族文化特質，並與西方現代性展開“吸收”與“批判”的雙向互動。本書將牟宗三哲學置於“古今”“中西”的交會點上，探析他立足儒家思想建構“中國現 代性”的哲學思考，揭示其積極貢獻與內在問題。以牟宗三這一個案審視現代新儒家應對全球化及現代化的理論思考，其意義在於一方面以現代哲學的話語對傳統儒學予以詮釋和重構，另一方面以儒家價值為西方現代性補偏救弊 。.

本书侧重分析中华民族哲学智慧的个性及其对人类哲学文明发展的特殊贡献。中华文明从未间断并发展下来的哲学原因是中华民族不断开发不断完善的直观智慧,中华民族的哲学精神为人类简单明了地指出了走出民族冲突与宗教 冲突困惑的思路。.

“Moral capital” is a concept emerged in the China ethical community at the end of the 20th century. The issue of moral capital arises from discussions about economy and ethics. The controversial point in this concept consists in that morality is a kind of capital. Will morality become a capital? I think it is possible. The interpretation of the concept “capital” should go back to the logical starting point of economics, namely, “rational-economic man.” From the perspective of moral philosophy, every (...) economic activity is committed to morality. The maximization of self-interest is only a part of rationality. Rationality should also cover the acquisition of no self-interest valuable goals. People’s economic behaviors may also be connected with culture, ethics, intelligence, aesthetic appreciation or emotions. I think it is time to radically reform rationality. The issue of moral capital reinterprets capital by basing on humanity. The core of moral capital consists in the revealing of capital’s property of value; this value functions against the background of the socialist market economy system. It is the issue of economic justice in the context of contemporary China. (shrink)

Two essential components make up the semantic information that was used to pinpoint the video events. They consist of: (a) A spatial component of a video frame, such as the scenery, visible people, and visible objects. (b) A temporal component that is represented by a series of video frames across time, such as the actions of a character or the movements of an object. The video's audio, video, and text components are examined in order to provide the higher-level semantic data. (...) The semantic structure of the movie is discovered using a variety of cues from many modalities, such as auditory and visual elements, bridging the gap between high level semantic notions and low level qualities. A video contains three distinct modalities. The three are as follows: (1) Visual modality, which refers to the scene seen in the video; (2) Auditory modality, which refers to spoken words, background music, and other noises; and (3) Textual modality, which refers to written materials that describe the subject matter of the movie. There are numerous video databases and a sizable amount of video data in general. Even while there are tools for maintaining and exploring these collections, many decision-making applications increasingly require tools to extract the critical information hidden in the video data. (shrink)

Over the past decade, institutional theory has been extensively utilized in the field of social entrepreneurship (SE). However, an encompassing overview of the wide-ranging applications of institutional theory to SE is lacking, potentially hampering academic advances in this domain. To fill this gap, we conduct a systematic review and supplementary bibliometric analysis of 148 papers published between 2008 and 2022 to comprehensively understand the nexus of SE and institutional theory while also outlining the integration of ethics herein. Our analysis shows (...) that the existing research is divided into three clusters, reflecting three unique conversations between SE and institutional theory: institutional and societal change through SE, institutional complexity and hybrid organizations, and the institutional context of SE. We find that ethics is only integrated into these conversations to a limited degree. Based on our analysis, we zoom in on each conversation to identify the existing research gaps and point to new opportunities for future research. We also encourage SE scholars to zoom out on the abovementioned conversations to enrich this promising field by critically examining ethics and incorporating relevant insights from other research fields (i.e., social movement theory, category, and emotions). (shrink)

本书共分六章,包括关于美学学科本性的审思、传统美学的现代转换、跨文化格局中的美学比较、美学作为一种文化批判理论等内容。.

Dewey’s philosophy of education was heavily criticized by the Chinese Communist Party in the 1950s, which led many to believe that Dewey’s education was in complete opposition to that of the CCP. However, this study intends to prove that Dewey had a tremendous influence on the early CCP members of the 1920s. Dewey’s Chinese visit closely coincided highly with the time of the reception of Marxism in China and the eventual establishment of the CCP. Both founders of the CCP had (...) close personal relationships with Dewey, and Chen even tried to practice Dewey’s educational ideas in Southern China. As a graduate of a normal school, Mao Zedong also read and practiced Dewey’s educational philosophy. Many other CCP members read Dewey in the 1920s and then became left-wing revolutionaries. Though Dewey himself did not stand with Marxism, his idea that education is an agent of social reform paved the way for Marxism in China in theoretical and practical aspects. When an educational theory is spread abroad, it is often not accepted in a fundamentalist way, but rather in a process of collision and integration with the local tradition. (shrink)

While previous research has primarily focused on the impact of climate risk on corporate socially responsible behaviors, this study investigates how climate risk may influence corporate social irresponsibility. Using panel data from Chinese listed firms spanning from 2003 to 2020, we find that heightened exposure to climate risk correlates with an increased likelihood of fraud commission. Moreover, we observe that financial distress positively moderates the relationship between climate risk and corporate fraud, particularly within climate-vulnerable industries or financially constrained firms. Our (...) findings further suggest that climate risk exacerbates corporate fraud by increasing pressures related to performance, debt financing, and shareholder demand. This study highlights the detrimental role of climate risk in shaping corporate ethics and amplifying the incidences of corporate fraud. (shrink)

This paper proposes a nonlinear autoregressive neural network method for the investment performance evaluation of state-owned enterprises. It is different from the traditional method based on machine learning, such as linear regression, structural equation, clustering, and principal component analysis; this paper uses a regression prediction method to analyze investment efficiency. In this paper, we firstly analyze the relationship between diversified ownership reform, corporate debt leverage, and the investment efficiency of state-owned enterprises. Secondly, a set of investment efficiency evaluation index system (...) for SOE was constructed, and a nonlinear autoregressive neural network approach was used for verification. The data of A-share state-owned listed companies in Shanghai and Shenzhen stock exchanges from 2009 to 2018 are taken as a sample. The experimental results show that the output value from the NARNET is highly fitted to the actual data. Based on the neural network model regression analysis, this paper conducts a descriptive statistical analysis of the main variables and control variables of the evaluation indicators. It verifies the direct impact of diversified ownership reform on the investment efficiency of SOE and the indirect impact on the investment efficiency of SOE through corporate debt leverage. (shrink)

We explore success drivers of reward-based crowdfunding for poverty alleviation in China. The results from our econometric modeling using data from 4375 reward-based crowdfunding campaigns suggest that poverty alleviation campaigns, as compared to ordinary ones, benefit from higher funded amounts, larger backer numbers, and greater success rates. The results also suggest that poverty alleviation campaigns perform better when the products sold originate from poorer (as compared to wealthier) regions and when price premiums are lower (as compared to higher). We corroborate (...) important findings from the field study with an experimental study, showing that the consumer’s feeling of warm glow accounts for the positive effects of poverty alleviation campaigns (as compared to ordinary) campaigns. We expand the applications of warm-glow theory into the context of reward-based crowdfunding campaigns for poverty alleviation and offer new insights into success drivers of such campaigns. (shrink)

This paper examined the relationship between coaches and youth athletes in China by comparing data collected before and after the lockdown. A total of 221 youth athletes aged 13-19 years in one professional football school completed coach-athlete relationship questionnaires. The rank-sum test was used to verify the differences in the data. The results of the Mann-Whitney U test showed that the mean value of the three dimensions of the coach-athlete relationship (closeness, commitment, and complementarity) increased after the COVID-19 lockdown. The (...) results also showed that athletes of different age categories showed different changes in the coach-athlete relationship after the lockdown, and the changes were not significantly related to the severity of the COVID-19 epidemic. The theoretical and practical implications are discussed. (shrink)

The Chinese traditional culture includes three systems of thought: Confucianism, Daoism and Buddhism. The first two are Chinese culture, and Buddhism is a foreign religion introduced from India. Although there had been conflicts among the three systems of thoughts, but integration is the mainstream in the development of Chinese cultural thought. Thus, Chinese culture has developed into a system by uniting the three religions into one with Confucianism at the centre supported by Daoism and Buddhism. For over 2,000 years, Buddhism (...) has interacted with all levels of Chinese culture such as literature, philosophy, morality, arts, architecture and religions. As a result, Buddhism has successfully integrated into the traditional Chinese culture and has become one of the three pillars. In this paper, I will discuss the Buddhist impact on Chinese culture from the following four points: (1) philosophy and moral teaching; (2) religions and popular beliefs; (3) language and literature; and (4) art and architecture. (shrink)

Significant challenges confronting China include reducing carbon emissions, dealing with the resulting problems, and meeting various requirements for long-term economic growth. As a result, the shift in industrial structure best reflects how human society utilizes resources and impacts the environment. To meet China's 2050 net-zero emissions target, we look at how technological innovations, financial development, renewable energy investment, population age, and the economic complexity index all play a role in environmental sustainability in China. Analyzing short- and long-term relationships using ARDL (...) bounds testing, we used historical data spanning 1990–2018. According to the study's findings, the cointegration between CO2 emissions and their underlying factors was found. The deterioration of the environment directly results from financial development, increasing economic complexity, and population aging. Technical advancements, investments in renewable energy sources, and changes to the industrial structure all contribute to lower CO2 emissions. Granger causality results were also reliably obtained in this study. According to our findings in the fight against environmental problems, a key tool for meeting long-term sustainability goals is policy prescriptions that use technological innovations, renewable energy investment, and industrial structure. (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)

Since our visual perception of physical things essentially involves our identifying objects by their colours, any theory of visual perception must contain some account of the colours of things. The central problem with colour has to do with relating our normal, everyday colour perceptions to what science, i.e. physics, teaches us about physical objects and their qualities. Although we perceive colours as categorical surface properties of things, colour perceptions are explained by introducing physical properties like reflectance profiles or dispositions to (...) cause certain experiences in normal human perceivers. Hence, it seems as if colours as they are experienced by us have no place in the physical world, because they are fundamentally different from the properties which we ascribe to physical objects in scientific accounts of colour perceptions. This special issue on perspectives on colour perception presents new suggestions to solve to this major problem. (shrink)

Our research aimed to investigate the effectiveness of auditory, visual, and audiovisual warning signals for capturing the attention of the pilot, and how stimulus onset asynchronies in audiovisual stimuli affect pilots perceiving the bimodal warning signals under different perceptual load conditions. In experiment 1 of the low perceptual load condition, participants discriminated the location of visual targets preceded by five different types of warning signals. In experiment 2 of high perceptual load, participants completed the location task identical to a low (...) load condition and a digit detection task in a rapid serial visual presentation stream. The main effect of warning signals in two experiments showed that visual and auditory cues presented simultaneously could effectively and efficiently arouse the attention of the pilots in high and low load conditions. Specifically, auditory, AV, and visual preceding auditory stimulus by 100 ms increased the spatial orientation to a valid position in low load conditions. With the increase in visual perceptual load, auditory preceding the visual stimulus by 100 ms and A warning signals had stronger spatial orientation. The results are expected to theoretically support the optimization design of the cockpit display interface, contributing to immediate flight crew awareness. (shrink)

Providing ethically competent care requires nurses to reflect not only on nursing ethics, but also on their own ethical traditions. New challenges for nurse educators over the last decade have been the increasing globalization of the nursing workforce and the internationalization of nursing education. In New Zealand, there has been a large increase in numbers of Chinese students, both international and immigrant, already acculturated with ethical and cultural values derived from Chinese Confucian moral traditions. Recently, several incidents involving Chinese nursing (...) students in morally conflicting situations have led to one nursing faculty reflecting upon how moral philosophy is taught to non-European students and the support given to Chinese students in integrating the taught curriculum into real-life clinical practice settings. This article uses a case study involving a Chinese student to reflect on the challenges for both faculty members and students when encountering situations that present ethical dilemmas. (shrink)

Based on the challenge-hindrance stressor model, this study explored the mechanism of how challenge/hindrance demands affect cognitive wellbeing on a daily basis. Specifically, we examined the mediating effect of work–family enrichment on the relationship between challenge/hindrance demands and cognitive wellbeing. In addition, we tested the moderating effect of overqualification on the relationship between challenge/hindrance demands and work–family enrichment on a daily basis. Finally, we examined the moderated mediation effect of perceived overqualification in a multilevel model. To capture changes in work–family (...) enrichment and cognitive wellbeing that individuals perceived daily, the experience sampling method was adopted to test our theoretical models. A total of 99 participants from China were involved in this investigation. The results showed that daily challenge demands had a significant positive effect on daily cognitive wellbeing, and daily hindrance demands had a significant negative effect on wellbeing. In addition, daily work–family enrichment mediated the positive relationship between daily challenge demands and daily cognitive wellbeing. Moreover, perceived overqualification moderated the relationship between daily challenge demands and daily cognitive wellbeing in the multilevel model. Finally, a significant moderated mediating effect of this overqualification on the indirect effect of daily work–family enrichment on the relationship between daily challenge demands and daily cognitive wellbeing was observed. (shrink)

This study investigates how managers in firms that have committed fraud strategically use socially responsible activities in coordination with their fraudulent financial reporting practices. Using propensity score matching to select control firms that have a similar probability of fraud in the pre-fraud benchmark period, we find that the corporate social responsibility performance of fraudulent firms in the fraud-committing period is significantly higher compared with the CSR performance of non-fraudulent control firms during this period, and compared with that during their own (...) pre-fraud benchmark periods. This higher CSR performance by fraudulent firms is achieved by means of investing in both stakeholder and third-party CSR categories and by improving in CSR strengths. Furthermore, the increase in CSR performance is more pronounced for fraudulent firms with a weak governance environment, and for firms located in high-religiosity states. Overall, our findings suggest that fraudulent firms strategically adjust their CSR performance to coordinate with their fraudulent financial activities. (shrink)