This study examines whether sanctions imposed by the China Securities Regulatory Commission against individual auditors result in greater auditor conservatism. Using a difference-in-differences research design, we find that clients of sanctioned individual auditors have lower discretionary accruals in the post-sanction period than in the pre-sanction period when compared to a matched control group of clients audited by individual auditors who were not sanctioned. Our findings suggest that sanctions imposed by the CSRC on individual auditors can lead to improvements in audit (...) quality by increasing the conservatism of the sanctioned auditors. That is, individual auditors are more likely to resist their clients’ income-increasing accounting manipulations after being sanctioned by the CSRC. (shrink)

This study examines whether the gender of the directors on fully independent audit committees affects the ability of the committees in constraining earnings management and thus their effectiveness in overseeing the financial reporting process. Using a sample of 525 firm-year observations over the period 2003 to 2005, we are unable to identify an association between the proportion of female directors on audit committees and the extent of earnings management.

A case study of multimodal systems and a new interpretation of Charles S. Peirce's theory of reasoning and signs based on an analysis of his system of ...

This article conducts a mixed-method content analysis of Chinese and American news media coverage of Google DeepMind’s Go playing computer program, AlphaGo. Drawing on humanistic approaches to artificial intelligence, combined with an empirically rigorous content analysis, it examines the differences and overlap in coverage by the Chinese and American press in their accounts of AlphaGo, and its historic match with Korea’s Lee Sedol in March, 2016. The event was not only followed intensely in China, but also made the front page (...) of The New York Times. This article finds that the Chinese press was more likely than the American press to frame AlphaGo as non-threatening, which the authors attribute to cultural differences and the two countries' different understandings of Go. In addition to quantitatively identifying similarities and differences in the framing of AlphaGo, this paper also investigates the underlying and evolving contestations over what constitutes the “human” and the “machine.” It concludes by discussing the implications of the study’s findings as well as outlining avenues for further research. (shrink)

The development and application of artificial intelligence (AI) technology has raised many concerns about privacy violations in the public. Thus, privacy-preserving computation technologies (PPCTs) have been developed, and it is expected that these new privacy protection technologies can solve the current privacy problems. By not directly using raw data provided by users, PPCTs claim to protect privacy in a better way than their predecessors. They still have technical limitations, and considerable research has treated PPCTs as a privacy-protecting tool and focused (...) on possible technical improvements. In this article, we argue that PPCTs cannot effectively protect privacy in the narrow sense due to their technical limitations. Moreover, although these shortcomings could be remedied, they still fall into a paradox because their aim is to protect privacy, but they could reveal private information from users. This paradox of privacy protection not only aggravates the social impact arising from AI privacy issues but may also make the current privacy protection lose its meaning, resulting in a situation in which privacy protection is useless. (shrink)

This paper addresses weighting and partitioning in complex reinforcement learning tasks, with the aim of facilitating learning. The paper presents some ideas regarding weighting of multiple agents and extends them into partitioning an input/state space into multiple regions with di erential weighting in these regions, to exploit di erential characteristics of regions and di erential characteristics of agents to reduce the learning complexity of agents (and their function approximators) and thus to facilitate the learning overall. It analyzes, in reinforcement learning (...) tasks, di erent ways of partitioning a task and using agents selectively based on partitioning. Based on the analysis, some heuristic methods are described and experimentally tested. We nd that some o -line heuristic methods performed the best, signi cantly better than single-agent models. (shrink)

Kumarajiva is a Chinese Buddhist master who came from the western regions of China. His religious thoughts went through a conversion from Hinayana Buddhism to Mahayana Buddhism. Based on the process of Kumarajiva’s thought transformation, this article creatively proposes the consistency between Kumarajiva’s thought transformation and the localisation process of Buddhism in the western regions of China. The article aims to explore Kumarajiva’s special historical status in Chinese Buddhism history, especially the important impact of his Buddhism thoughts on Mahayana Buddhism (...) in the western regions of China, such as Kucha and Gaochang, etc.Contribution: This study reveals the thought transformation process of Kumarajiva, which is paralleled with the localisation process of Buddhism in the western regions of China. This study can offer references towards scholars in the field of religious history, especially in the field of Buddhist history in the western regions of China. (shrink)

Students’ affective learning is critical for their academic success; therefore, considerable attention has been devoted to the role of various student-related and teacher-related factors as predictors of student affective learning. Notwithstanding, the impact of two important teacher-related factors, namely teacher–student rapport and teacher support, has not been adequately researched. To address this gap, the present study sought to explore the role of teacher support and teacher–student rapport in Chinese English as a foreign language students’ affective learning. To do so, three (...) valid inventories of the variables were administered to 497 Chinese EFL students. Performing correlational analyses, favorable associations were found between teacher–student rapport, teacher support, and student affective learning. The predictive power of teacher support and teacher–student rapport was assessed using structural equation modeling. Chinese EFL students’ affective learning was shown to be largely influenced by teacher–student rapport and teacher support. The pedagogical implications and future directions are also discussed. (shrink)

The field of cognitive modeling has progressed beyond modeling cognition in the context of simple laboratory tasks and begun to attack the problem of modeling it in more complex, realistic environments, such as those studied by researchers in the field of human factors. The problems that the cognitive modeling community is tackling focus on modeling certain problems of communication and control that arise when integrating with the external environment factors such as implicit and explicit knowledge, emotion, cognition, and the cognitive (...) system. These problems must be solved in order to produce integrated cognitive models of moderately complex tasks. Architectures of cognition in these tasks focus on the control of a central system, which includes control of the central processor itself, initiation of functional processes, such as visual search and memory retrieval, and harvesting the results of these functional processes. Because the control of the central system is conceptually different from the internal control required by individual functional processes, a complete architecture of cognition must incorporate two types of theories of control: Type 1 theories of the structure, functionality, and operation of the controller, and type 2 theories of the internal control of functional processes, including how and what they communicate to the controller. This book presents the current state of the art for both types of theories, as well as contrasts among current approaches to human-performance models. It will be an important resource for professional and student researchers in cognitive science, cognitive-engineering, and human-factors.Contributors: Kevin A. Gluck, Jerry T. Ball, Michael A. Krusmark, Richard W. Pew, Chris R. Sims, Vladislav D. Veksler, John R. Anderson, Ron Sun, Nicholas L. Cassimatis, Randy J. Brou, Andrew D. Egerton, Stephanie M. Doane, Christopher W. Myers, Hansjorg Neth, Jeremy M Wolfe, Marc Pomplun, Ronald A. Rensink, Hansjorg Neth, Chris R. Sims, Peter M. Todd, Lael J. Schooler, Wai-Tat Fu, Michael C. Mozer, Sachiko Kinoshita, Michael Shettel, Alex Kirlik, Vladislav D. Veksler, Michael J. Schoelles, Jerome R. Busemeyer, Eric Dimperio, Ryan K. Jessup, Jonathan Gratch, Stacy Marsella, Glenn Gunzelmann, Kevin A. Gluck, Scott Price, Hans P. A. Van Dongen, David F. Dinges, Frank E. Ritter, Andrew L. Reifers, Laura Cousino Klein, Michael J. Schoelles, Eva Hudlicka, Hansjorg Neth, Christopher W. Myers, Dana Ballard, Nathan Sprague, Laurence T. Maloney, Julia Trommershauser, Michael S. Landy, A. Hornof, Michael J. Schoelles, David Kieras, Dario D. Salvucci, Niels Taatgen, Erik M. Altmann, Richard A. Carlson, Andrew Howes, Richard L. Lewis, Alonso Vera, Richard P. Cooper, and Michael D. Byrne. (shrink)

This study in 29 Chinese organizations contributes to our understanding about work-related values in China. Empirical research in Chinese organizations indicates differences in work-related values between different age groups. The authors compared people (older age group) with work experience from the pre-reform period – pre-1978 China, with those who started their work life in a society that had already changed and become open to foreign investments (younger age group). The authors created a model of institutionally sensitive work-related values. The results (...) could help multinational companies achieve competitive advantage. (shrink)

The performance of symbolic inference tasks has long been a challenge to connectionists. In this paper, we present an extended survey of this area. Existing connectionist inference systems are reviewed, with particular reference to how they perform variable binding and rule- based reasoning and whether they involve distributed or localist representations. The bene®ts and disadvantages of different representations and systems are outlined, and conclusions drawn regarding the capabilities of connectionist inference systems when compared with symbolic inference systems or when used (...) for cognitive modelling. q 2001 Elsevier Science Ltd. All rights reserved. (shrink)

The processes of learning and memory have traditionally been studied in large experimental organisms (Aplysia, mice, rats and humans), where well‐characterized behaviors are easily tested. Although Drosophila is one of the most experimentally tractable organisms, it has only recently joined the others as a model organism for learning and memory. Drosophila behavior has been studied for over 20 years; however, most of the work in the learning and memory field has focused on initial learning, because establishing memory in Drosophila has (...) not been as straightforward as in other organisms. A major recent advance in this field has been the development of a training protocol that induces long‐term memory in flies. This made possible experiments that implicated the Drosophila CREB gene as a critical component in the consolidation of long‐term memory, and paves the way for future experiments utilizing the well developed tools in Drosophila. This review will briefly summarize what is known in the field of Drosophila learning and memory to date, and discuss why the unique aspects of this field make traditional approaches difficult and reward the use of alternative paths of experimentation. (shrink)

Variable binding has long been a challenge to connectionists. Attempts to perform variable binding using localist and distributed connectionist representations are discussed, and problems inherent in each type of representation are outlined.

The study compares the changes in the theory of Marxism that took place in Europe (in the form of neo-Marxism and its movements, in particular the Frankfurt School) and the Sinicized version of Marxism. The study also examines how Sinicized Marxism was reflected in the political discourse and political philosophy of modern China (People’s Republic of China) and is reflected in social policy in the country. Studying the influence of socio-economic changes and the history of the people on ideological changes (...) allows us to identify several principles of Sinicized Marxism, which on an ongoing basis determine social policy and foreign relations. This is, first, etatism and the dominance of state interests over private ones, which limits human rights and national self-determination, but preserves the integrity and stability of the state, which protects the interests of the people. (shrink)

We study the viability domains of bio-economic constraints for fishing model of hermaphrodite population, displaying three stages, juvenile, female and male. The dynamic of this model is subject to two constraints: an ecological constraint ensuring the stock perennity, and an economic constraint ensuring a minimum revenue for fishermen. Using viability kernel, we find out a viability domain which simultaneously guarantees a minimum stock level and a minimum income for fleets.

Aiming at the problem that the embedded platform cannot meet the real-time detection of multisource images, this paper proposes a lightweight target detection network MNYOLO suitable for embedded platforms using deep separable convolution instead of standard convolution to reduce the number of model parameters and calculations; at the same time, the visible light target detection model is used as the pretraining model of the infrared target detection model and the infrared target data set collected on the spot is fine-tuned to (...) obtain the infrared target detection model. On this basis, a decision-level fusion detection model is obtained to realize the complementary information of infrared and visible light multiband information. The experimental results show that it has a more obvious advantage in detection accuracy than the single-band target detection model while the decision-level fusion target detection model meets the real-time requirements and also verifies the effectiveness of the above algorithm. (shrink)

Where do ethics or morals come from? We arrive at vastly different answers, given that these answers are contingent upon various sources, such as legendary stories, the theology of various religions, Western and Eastern philosophies, etc. In the Chinese tradition, Laozi, Confucius, and Sunzi are considered as the three ancient sages from approximately 2500 years ago. Their thoughts and teachings have shaped Chinese culture and characterized the Chinese way of life. This essay attempts to demonstrate a new understanding of their (...) philosophy on ethical principles. Herein, we present select analyses of their literary works—Tao Te Ching (Dao De Jing), The Analects, and The Art of War. These three sages posited ethical ideas inspired by nature, and a single thread—the way of nature—sewed those ideas together. (shrink)

The trend to implement the monitoring system with a wireless sensor network has been becoming urgent due to guaranteed flight safety and the passengers comfortability in travel. In this paper, a new dynamic routing algorithm is proposed to prolong the lifetime of the monitoring system with a distributed network based on the K-coverage method, and filter algorithm to be used for data fusion. Finally, the simulation results validate the effectiveness of the proposed approach.

The large scale, time varying, and diversification of physically coupled networked infrastructures such as power grid and transportation system lead to the complexity of their controller design, implementation, and expansion. For tackling these challenges, we suggest an online distributed reinforcement learning control algorithm with the one-layer neural network for each subsystem or called agents to adapt the variation of the networked infrastructures. Each controller includes a critic network and action network for approximating strategy utility function and desired control law, respectively. (...) For avoiding a large number of trials and improving the stability, the training of action network introduces supervised learning mechanisms into reduction of long-term cost. The stability of the control system with learning algorithm is analyzed; the upper bound of the tracking error and neural network weights are also estimated. The effectiveness of our proposed controller is illustrated in the simulation; the results indicate the stability under communication delay and disturbances as well. (shrink)

Live commerce is a phenomenally innovative form of social commerce in China. In this paper, the authors aim to explore the authenticity of live commerce. By employing a qualitative approach using in-depth interviews and grounded theory, 21 initial categories are classified into six core categories. Among them, authenticity-associated concepts are classified into explicit concepts and implicit concepts. Explicit concepts of authenticity are associated with objectively authentic cues, while implicit concepts of authenticity are associated with subjectively authentic experiences. Moreover, the study (...) explores the relationship between explicit concepts of authenticity and product commitment, as well as the relationship between implicit concepts of authenticity and affective commitment. Both of these paths are found to influence consumers' shopping-related behaviors. Although consumers can more easily perceive explicitly authentic cues than implicitly authentic experiences, this study suggests that the latter may be more effective in inducing shopping behaviors. In addition, the effect of streamer attractiveness on opinion leader building is addressed, while authenticity is found to be an alternative approach to attract consumers both for attractive and nonattractive streamers. Finally, the study addresses theoretical implications and practical implications as well as suggestions for future research. (shrink)

本书是一部从内史和外史相结合的角度全面总结苏联自然科学的学术著作。作者对横跨108年的苏联自然科学哲学的历史发展,做了全景式的展示,研究了自然科学哲学领域的思潮演进和重大事件。.

With the increasing scale of e-commerce, the complexity of image content makes commodity image classification face great challenges. Image feature extraction often determines the quality of the final classification results. At present, the image feature extraction part mainly includes the underlying visual feature and the intermediate semantic feature. The intermediate semantics of the image acts as a bridge between the underlying features and the advanced semantics of the image, which can make up for the semantic gap to a certain extent (...) and has strong robustness. As a typical intermediate semantic representation method, the bag-of-visual-words model has received extensive attention in image classification. However, the traditional BoVW model loses the location information of local features, and its local feature descriptors mainly focus on the texture shape information of local regions but lack the expression of color information. Therefore, in this paper, the improved bag-of-visual-words model is presented, which contains three aspects of improvement: multiscale local region extraction; local feature description by speeded up robust features and color vector angle histogram ; and diagonal concentric rectangular pattern. Experimental results show that the three aspects of improvement to the BoVW model are complementary, while compared with the traditional BoVW and the BoVW adopting SURF + SPM, the classification accuracy of the improved BoVW is increased by 3.60% and 2.33%, respectively. (shrink)

Deconstruction is decidedly unsettling in that it destabilizes the otherwise comfortably assumed understanding of the nature of translation. What is also controversial is that it may make translation impossible, considering that it explicitly acknowledges the impossibility of translation. Yet Derrida emphasizes the necessity of translation as well, thus foregrounding the need to negotiate with the non-negotiable, and for this reason, to translate the untranslatable. Deconstruction captures and elucidates the complexity of translation in relation to the variability and complexity of its (...) nature and practice. Despite the disconcerting observation of his devastatingly relativist overtone and open-endedness, Derrida does not uphold complete free play, as is repeatedly pointed out by himself and other scholars. This paper argues that the context of translation plays a regulating role and intends to unravel what he calls translation as both possible and impossible, both respectful and abusive. Inspired by Derrida's profound contention that translation is in a way more about ‘what is not there’ than ‘what is there’, this paper will map some of the multiple implications of meaning and various modes of representation in translation, in which different meanings can be played with so as to give rise to spaces for exploring and expanding the range of translation strategies and methods. (shrink)

本卷内容包括道家学说的创立--老子及其哲学思想;老子与孔子;黄老道学的奠基之作--《黄帝四经》;道家与名家等二十一章。.

Integrated reporting, as a novel corporate reporting approach, focuses on how six forms of capital promote corporate value. This paper explores whether this kind of multiple capitals disclosure framework has an impact on the capital market. Using a sample of Chinese A-share firms from 2012 to 2016, we examine the relationship between MCD quality and firm value. The results indicate that a higher MCD quality leads to a greater firm value. Our results are robust to a variety of sensitivity tests. (...) Further evidence suggests that MCD quality could increase profitability by affecting the decision-making of non-financial stakeholders and enhance the value relevance of financial information by affecting the decision-making of investors. The paper helps understand how the IR approach affects the perception of investors on the value of a firm. The findings of the paper are of interest to academics, corporate management, investors, and governmental officials. (shrink)

本书通过对中国古代文化现象中的火与天文,《周易》,五行,丹道,中医,哲学方面联系的研究,阐述了"火"作为特殊哲学范畴所经历的漫长发展和演变过程.全书再现了中国人传统思维的特点,以及人类文明中独特的中国 智慧.

本书从教育起源、教育规律、教育发展的基本理论层面,剖析了教育的伦理内涵,对教育的基本伦理范畴进行了探讨;还从教育目的、教育体制等五方面,分析了当前中国教育的伦理状况及提升策略。.