As a rapidly growing emerging capital market, China has attracted the attention of both investors and scholars. To alleviate the expectation of external users of listed companies’ financial statements to “discount” items in levels 2 and 3 of the fair value measurement, listed companies will treat these items as conditional conservatism. It refers to the conservatism of companies when confirming bad news of unrealized gains and losses sooner than confirming good news. A sample was selected for empirical analysis to verify (...) the existence of this relationship. The results are as follows: the higher the proportion of levels 2 and 3 fair value measurements, the stronger the conditional conservatism of the company’s profit and loss; the higher the proportion of cash holding of operating activities in a company’s operating profit and the higher the audit quality, the higher the proportion of levels 2 and 3 fair value hierarchy measurements, and the stronger the conditional conservatism of the company’s profit and loss; and the lesser the internal control defects in a company, the higher the proportion of levels 2 and 3 fair value hierarchy measurements, and the stronger the conditional conservatism of its profit and loss. The findings provide empirical evidence to identify listed companies adopting conditional conservatism to alleviate discounting expectations of fair value items of financial statements’ external users and provide a reference for improving the standards and regulation of listed companies. (shrink)

Atomic-scale computer simulation has been used to study the thermally activated atomic transport of self-interstitial atoms in the form of planar clusters in pure Cu and f -Fe. There is strong evidence that such clusters are commonly formed in metals during irradiation with high-energy particles and play an important role in accumulation and spatial distribution of surviving defects. An extensive study of the mobility of SIA clusters containing two to 331 interstitials has been carried out using the molecular dynamics simulation (...) technique for the temperature range from 180 to 1200 K. The results obtained show that clusters larger than three to four SIAs are one-dimensionally mobile in both Cu and Fe. Large clusters of more than 100 SIAs in Cu and 300 SIAs in Fe have significantly reduced mobility. The problem of describing one-dimensional motion in three-dimensional space is discussed. An attempt is made to describe the mobility of SIA clusters within the approximation of 1D diffusion. For clusters in both metals the effective migration energy of 1D diffusion as estimated via the jump frequency of the cluster centre of mass is found to be independent of the number of SIAs in the clusters, although the cluster jump frequency decreases with increasing cluster size. Mechanisms of 1D mobility of interstitial clusters are discussed. (shrink)

This article examines the relationship between the precautionary principle and the well-known Hill criteria of causation. Some have charged that the Hill criteria are anti-precautionary because the...

In this article, the author explores the metaphysical foundations of evil. Research shows that as a transcendental phenomenon, evil reveals itself in two “optics”. On the one hand, evil means certain ontological aspects, which are distortions of the mode of co-existence. On the other hand, evil is a deformation of the existential nature of man. Thus, evil is a condition for the deformation of the ontological foundations of being, penetrating the world through human. In other words, the metaphysical nature of (...) evil appears as, firstly, “absence”, “void”, and, secondly, “distortion”, “imperfection”. In this regard, evil appears as ontologically and chronologically secondary to good. It exists only on the basis of good as its distortion, defect, simulacrum. The emptiness, unreality of evil opens the sphere of its existence, that is, an illusion. This explains the fact that evil receives its “reality”, materiality and form only with the help of a person who is free in his choice and able to distort the nature of good and realize illusion. Good is knowledge, it can transform a person, it is a living spiritual knowledge that opens itself to a knowing person in the process of mastering the surrounding reality, it fills him / her with content and uniqueness. In this perspective, good is a universal value system, the basis of which is love, truth, faith, labor, spiritual perfection, etc. In contrast, evil realizes itself in the denial of higher values, distortion or inappropriate use of the Truth of human existence. The study shows that the nature of evil is selfish, atomic and separating. Evil is all that contradicts the interests of the whole, that is, love, good, truth, freedom. It is all that individualizes, fragmentes, distorts, destroys the Truth of the whole. Thus, the basic principle of evil is “It’s every man for himself, everyone is his own god”. Therefore, as noted by religious philosophers, evil in human is associated primarily with the loss of his / her integrity. A person who has embarked on the path of violence and self-destruction is evil. This person is mistaken and unhappy, because he has not formed as a person. Goodness in human is internal integrity, unity, submission of his / her mind and bodily life to a higher spiritual principles. (shrink)

The article is devoted to the consideration of the good nature existential foundations. Good, as a transcendental phenomenon, reveals itself in a person as a powerful mechanism of its internal development – spiritual needs. Need, unlike desire, is not just a requirement of the human body. Need is a way of relationship, that is, communication with objective reality. This life aspiration is responsible for the personality realization as an active, creative, responsible part of co-existence. Therefore, all aspects of human life (...) and communication, and productivity, and harmony, depend on the state of the needs system satisfaction. It is these existential conditions that correspond to the principles of ethical absolutism. Thus, the intersection point of ethics and human, the condition for the interaction and implementation of the principles of ethics is concentrated in the development of our soul needs. The soul seeks to go beyond the egoistic desires of the flesh. Therefore, to hear the “voice” of the soul, to respond to its call, a person can only when the desire to know the world around him conquers the desire to possess this world. In this regard, we are talking about the fact that the basis for the spiritual needs of humans is the need for love. The need to love resonates with the basic ethical principle “love of one’s neighbor”. Therefore, working on our own egoism, we realize the whole complex of spiritual needs: in knowledge, communication, freedom, creativity. So, the need to love is the highest metaphysical force in which the nature of good is concentrated, both on the ontological and existential levels. (shrink)

The new Taiwanese religious movement Tzu Chi raises interesting issues for the study of religions. First, as a Chinese form of Buddhism, it embodies an attempt to reconcile or even merge the cultures and mindsets of two utterly different civilizations, the Indian and the Chinese. Secondly, it casts doubt on the presupposition that a sect, as against a church, demands of its members exclusive allegiance. Thirdly, it shows that an emphasis on orthopraxy rather than orthodoxy may be modern as well (...) as archaic. Fourthly, it also suggests that the view that secularization is tantamount to a narrowing of the domain of religion cannot be taken for granted. In the case of Tzu Chi there is probably some overlap between the last three issues, in that they show that generalizations about sects formulated by western sociologists have taken Christian sects as their model and may not be universally applicable. (shrink)

We give a new proof of Friedman's conjecture that every uncountable Δ11 set of reals has a member of each hyperdegree greater than or equal to the hyperjump.

Patients with bipolar disorder may experience family dysfunction, which might result in worse psychosocial functioning through environmental and psychological factors. Research investigating the mediating role of social support, resilience and suicidal ideation on family and psychosocial functioning in BD is rare. The study aims to explore the predicting and mediating effects of social support, resilience and suicidal ideation on family and psychosocial functioning in BD patients. Two hundred forty-six patients with BD and sixty-nine healthy controls were recruited. The Family Assessment (...) Device, Functioning Assessment Short Test, Social Support Rating Scale, Connor-Davidson Resilience Scale and Beck Scale for Suicide Ideation were used to assess family functioning, psychosocial functioning, social support, resilience and suicidal ideation, respectively. Bipolar patients exhibited worse family and psychosocial functioning than healthy controls. Family functioning, social support, resilience and suicidal ideation significantly predict psychosocial functioning in the bipolar group. Social support, resilience and suicidal ideation indirectly mediate the effect of family functioning on psychosocial functioning in bipolar patients. Cross-sectional design and mixed sample including acute and remitted stages. Treatments for patients with bipolar disorder should be combined with family strategies that are formulated to improve psychosocial functioning. An emphasis should be placed on enhancing social support and resilience while paying attention to suicidal ideation. (shrink)

This study examined the influence of integrative motivation, instrumental motivation and second language (L2) proficiency on socio-cultural/academic adaptation in a sample of two groups of international students studying Chinese in China. Results revealed that the non-Asian student group reported higher levels of integrative motivation, socio-cultural adaptation and Chinese language proficiency than the Asian student group, who reported a higher level of instrumental motivation. No significant difference was found in academic adaptation between the two groups. Moreover, the relationships between study variables (...) are the same across Asian and non-Asian student groups. Further evidence from this research indicated that socio-cultural adaptation was influenced more by integrative motivation and less by L2 proficiency. Integrative motivation was found to be the only significant predictor of academic adaptation. Implications for future research are discussed. (shrink)

Our understanding of the cognitive processes involved in reading has been advanced by computational models that simulate those processes. Unfortunately, most of these models have been developed to explain the reading of English and other alphabetic languages, with relatively fewer efforts to examine whether or not the assumptions of these models also explain what has been learned from other languages and, in particular, non-alphabetic writing systems like Chinese. In this article, we will review those computational models that have been developed (...) to explain the reading of Chinese, with the goal of comparing their theoretical assumptions to those of models that explain the reading of English. Our analysis indicates that there are both points of convergence and divergence between the theoretical assumptions of Chinese versus English models, suggesting that the cognitive systems supporting reading may be differentially influenced by features of the languages and/or writing systems, or that certain theoretical assumptions developed to explain the reading of one language might be adapted to explain the reading of others. (shrink)

The paper contains some observations on e-complete, precomplete, and uniformly finitely precomplete r. e. equivalence relations. Among these are a construction of a uniformly finitely precomplete r. e. equivalence which is neither e- nor precomplete, an extension of Lachlan's theorem that all precomplete r. e. equivalences are isomorphic, and a characterization of sets of fixed points of endomorphisms of uniformly finitely precomplete r. e. equivalences.

ABSTRACTThis is a linguistic study of two primary metaphors with the same target concept, “DIFFICULTY IS WEIGHT” and “DIFFICULTY IS SOLIDITY,” in English and Chinese. The study employs both lexical...

Atmospheric pollution is deteriorating, which has affected the evolution of respiratory disease for the exposed human worldwide. Thus, exploring the influence of air pollution on the evolution of disease transmission dynamics is a significant issue. In this article, a stochastic susceptible-infective epidemic model in a polluted atmospheric environment is investigated. The existence and uniqueness of the global positive solution are established. In virtue of the aggregation methods and Lyapunov function, the sufficient conditions of disease extinction, persistence, and existence of the (...) stationary distribution are established, respectively. TakingPM2.5concentration as the air pollutant index, numerical simulations are carried out to support these results. Our results indicated that the disease transmission dynamics are significantly associated with the environmental atmospheric pollution and fluctuation. (shrink)

This essay is intended to be a systematic exposition and critique of Daniel Dennett's general views. It is divided into three main sections. In section 1 we raise the question of the nature of a plausible scientific psychology, and suggest that the question of whether folk psychology will serve as an adequate scientific psychology is of special relevance in a discussion of Dennett. We then characterize folk psychology briefly. We suggest that Dennett's views have undergone at least one major change, (...) and proceed to discuss both his earlier and his later views. In section 2 we suggest that Dennett is correctly perceived as an instrumentalist in his earlier works. We think that Dennett later abandons this position because of general worries about instrumentalism and, more importantly, because Dennett became convinced that an instrumentalist conception of folk psychology will not enable us to vindicate the notions of personhood, moral agency, and responsibility. This left Dennett with a dilemma. On the one hand, he does not think that beliefs, etc., will turn out to be genuine scientific posits. On the other hand, he thinks that moral agency would be impossible if we could not treat beliefs, etc. as causally efficacious in some suitable sense. In section 3 we discuss Dennett's resolution of this dilemma. The key to his current view, we suggest, is the illata-abstracta distinction. Dennett holds that both illata and abstracta are real and have causal powers, even though only illata are genuine scientific posits. He suggests that beliefs etc. are abstracta, and are the subject matter of what he calls 'intentional system theory'. The subject matter of another theory, what Dennett calls 'subpersonal cognitive psychology', are illata, which are subpersonal intentional states. The important point is that this distinction lets Dennett have it both ways: (i) Since beliefs are mere abstracta, we need not commit ourselves to the thesis that beliefs will turn out to be posits of an adequate scientific psychology. (ii) Since beliefs have causal power, we are assured of moral and rational agency. We shall argue that Dennett's current view is untenable. If we are right in our arguments, then Dennett's program to produce a scientifically plausible psychology, one that will turn out to vindicate folk psychology (in some suitable sense), is a failure. It fails in the following important ways: (i) What Dennett sketches -- intentional system theory cum subpersonal cognitive psychology -- is not a plausible scientific psychology. (ii) As a consequence, Dennett also fails to provide a satisfactory foundation for moral and rational agency. (shrink)

The ring‐shaped ATPase machine, cohesin, regulates sister chromatid cohesion, transcription, and DNA repair by topologically entrapping DNA. Here, we propose a rigid scaffold model to explain how the cohesin regulators Pds5 and Wapl release cohesin from chromosomes. Recent studies have established the Smc3‐Scc1 interface as the DNA exit gate of cohesin, revealed a requirement for ATP hydrolysis in ring opening, suggested regulation of the cohesin ATPase activity by DNA and Smc3 acetylation, and provided insights into how Pds5 and Wapl open (...) this exit gate. We hypothesize that Pds5, Wapl, and SA1/2 form a rigid scaffold that docks on Scc1 and anchors the N‐terminal domain of Scc1 (Scc1N) to the Smc1 ATPase head. Relative movements between the Smc1‐3 ATPase heads driven by ATP and Wapl disrupt the Smc3‐Scc1 interface. Pds5 binds the dissociated Scc1N and prolongs this open state of cohesin, releasing DNA. We review the evidence supporting this model and suggest experiments that can further test its key principles. (shrink)

Various theories of referent are critically but briefly surveyed from the perspective of structural realism; a constructivist version of structural realist account of referent is outlined, and its implications for history of science and for descriptive metaphysics are briefly indicated.

ObjectiveThis study aimed to investigate the morphometric alterations in the cortical and subcortical structures in multiple system atrophy patients with mild cognitive impairment, and to explore the association with cognitive deficits.MethodsA total of 45 MSA patients and 29 healthy controls were recruited. FreeSurfer software was used to analyze cortical thickness, and voxel-based morphometry was used to analyze the gray matter volumes. Cortical thickness and gray matter volume changes were correlated with cognitive scores.ResultsCompared to healthy controls, both MSA subgroups exhibited widespread (...) morphology alterations of brain structures in the fronto-temporal regions. Direct comparison of MSA-MCI and MSA-only patients showed volume reduction in the left superior and middle temporal gyrus, while cortical thinning was found in the left middle and inferior temporal gyrus in MSA-MCI patients. Cortical thinning in the left middle temporal gyrus correlated with cognitive assessment and disease duration.ConclusionStructural changes in the brain occur in MSA-MCI patients. The alteration of brain structure in the left temporal regions might be a biomarker of cognitive decline in MSA-MCI patients. (shrink)

From total rejection to reluctant acceptance and eventually to full acceptance with new justifications, the Chinese attitude towards the public/private divide has undergone several stages in theory and practice. During the early stages of the People’s Republic of China, Chinese scholars of law and political science firmly rejected the divide between the public and the private as being a distinction made in bourgeois law that should be replaced by a new socialist legal system, which would acknowledge no such difference. Since (...) the start of reforms in the late 1970s, the newly ascendant private sector of the economy called for legal recognition of its status, but due to ideological constraints inherited from the pre-reform era, it was not easy to give meaning to the existence of the private sector. Debates were waged among Chinese scholars over the distinction between the public and the private for the purpose of recognizing private ownership. Eventually, the distinction was recognized. The Chinese case is obviously a very good example to show that such a distinction does play a role in shaping or improving a legal system. The emergence of “social law,” however, has blurred the demarcation between the two, calling for new theorization. The “publicization of private law” and “privatization of public law” have further strengthened the ambiguity with respect to the public/private divide. (shrink)

Classification and gradation system adopts different security protection schemes for different types of data by implementing classification and gradation management of data, which is an important pretechnical means for data security protection and prevention of data leakage. This paper introduces artificial intelligence classification, machine learning, and other means to learn and train enterprise documents according to the characteristics of enterprise sensitive data. The generated training model can intelligently identify and classify file streams, improving work efficiency and accuracy of classification and (...) gradation. At the same time, the differences, advantages, and disadvantages of K-NN, DT, and LinearSVC algorithms are compared. The experimental data shows that LinearSVC algorithm is applicable to high-dimensional data, with discrete, sparse data features and large number of features, which is more suitable for classification of sensitive data of enterprises. (shrink)