The authenticity of the company’s accounting information is an important guarantee for the effective operation of the capital market. Accounting fraud is the tampering and distortion of the company’s public disclosure information. The continuous outbreak of fraud cases has dealt a heavy blow to the confidence of investors, shaken the credit foundation of the capital market, and hindered the healthy and stable development of the capital market. Therefore, it is of great theoretical and practical significance to carry out the research (...) on the identification and governance of accounting fraud. Traditionally, accounting fraud identification is mostly based on linear thinking to build the fraud identification model. However, more and more studies show that fraud has typical nonlinear characteristics, and the multiobjective of fraud means also determines the limitations of using the linear model for identification. Considering that the traditional identification methods may have the defects of model setting error and insufficient information extraction, this paper constructs the support vector machine and logistic regression model to identify accounting fraud. The support vector machine is used to improve the learning ability and generalization ability of unknown phenomena, and the explanatory power of each variable to the whole model is identified by the logistic regression model. This paper breaks through the linear constraint hypothesis and explores the model setting form which is more suitable for the law of corporate fraud behaviour to extract the fraud identification information more fully and provide more powerful support for investors to effectively identify fraud. (shrink)

Nachdem China das Coronavirus weitgehend eingedämmt hat, ist es dabei, das Post-Pandemie-Zeitalter in Erwägung der internationalen Lage für sich zu gestalten. Sowohl diese Gestaltung als auch die Bewältigung der Epidemie basieren auf dem sogenannten „landesweit einheitlichen System“, das deswegen in diesem Aufsatz mit Blick auf seine historische Entwicklung genau betrachtet wird. Für die Zukunft sieht China vor, das Konzept des doppelten Wirtschaftskreislaufs anzuwenden, wobei der innere Kreislauf die tragende Säule der chinesischen Wirtschaft sein wird, obwohl China weiterhin den äußeren, internationalen (...) Kreislauf für wichtig hält. Die strukturellen Dispositionen und Probleme des Landes – vor allem die Lage und Probleme der Landbevölkerung – als Ausgangs- und Grundlage für diese Strategie werden ebenfalls dargestellt und analysiert. (shrink)

Fourteen subjects were tape‐recorded while they undertook to find a law to summarize numerical data they were given. The source of the data was not identified, nor were the variables labeled semantically. Unknown to the subjects, the data were measurements of the distances of the planets from the sun and the periods of their revolutions about it—equivalent to the data used by Johannes Kepler to discover his third law of planetary motion.Four of the 14 subjects discovered the same law as (...) Kepler did (the period varies as the 3/2 power of the distance), and a fifth came very close to the answer. The subiects' protocols provide a detailed picture of the problem‐solving searches they engaged in, which were mainly, but not exclusively, in the space of possible functions for fitting the data, and provide explanations as to why some succeeded and the others failed.The search heuristics used by the subjects are similar to those embodied in the BACON program, computer simulation of certain scientific discovery processes. The experiment demonstrates the feasibility of examining some of the processes of scientific discovery by recreating, in the laboratory, discovery situations of substantial historical relevance. It demonstrates also, that under conditions rather similar to those of the original discoverer, a law can be rediscovered by persons of ordinary intelligence (i.e., the intelligence needed for academic success in a good university). The data for the successful subjects reveal no “creative” processes in this kind of a discovery situation different from those that are regularly observed in all kinds of problem‐solving settings. (shrink)

This paper will first introduce the development of professional ethics of counseling and psychotherapy in mainland China. Ethical awareness is often limited due to variations in training experiences. Aligning with ethics codes can also bring challenges due to nuances within Chinese culture. Furthermore, the authors discuss the ethical challenges regarding the principles of multiple relationships, informed consent, and confidentiality in the context of Chinese culture. These ethical issues are often discussed within an individualistic cultural frame and presentation from a collectivist (...) culture offers a unique perspective in the ethics literature. (shrink)

In this paper, we mainly investigate the coordinated tracking control issues of multiple Euler–Lagrange systems considering constant communication delays and output constraints. Firstly, we devise a distributed observer to ensure that every agent can get the information of the virtual leader. In order to handle uncertain problems, the neural network technique is adopted to estimate the unknown dynamics. Then, we utilize an asymmetric barrier Lyapunov function in the control design to guarantee the output errors satisfy the time-varying output constraints. Two (...) distributed adaptive coordinated control schemes are proposed to guarantee that the followers can track the leader accurately. The first scheme makes the tracking errors between followers and leader be uniformly ultimately bounded, and the second scheme further improves the tracking accuracy. Finally, we utilize a group of manipulator networks simulation experiments to verify the validity of the proposed distributed control laws. (shrink)

Developmental and neuroscience works have demonstrated that the moral judgment is influenced by theory of mind, which refers to the ability to represent the mental states of different agents. However, the neural and cognitive time course of interactions between moral judgment and ToM remains unclear. The present event-related potential study investigated the underlying neural substrate of the interaction between moral judgment and ToM by contrasting the ERPs elicited by moral judgments for self and for others in moral dilemmas. In classic (...) moral dilemmas, the agents must choose between the utilitarian choice and the non-utilitarian choice. The ERPs were recorded from participants who made moral judgments for self and for others when the agent made utilitarian or non-utilitarian choices during the dilemma. The results revealed that the moral judgment for others elicited a larger frontal late positive component than that for self when the agents made utilitarian choices, while no difference was observed on early components of N1, P2, and N2. Moreover, individual differences in mentalizing ability were negatively correlated with the LPC amplitudes. These findings suggested that ToM modulated the late controlled process but not the early automatic process during moral judgments. (shrink)

Der Aufsatz diskutiert die zentralen Gedanken Niklas Luhmanns über die Individualitätsbildung und Freiheitslage der Menschen in der segmentär, stratifikatorisch und funktional differenzierten Gesellschaft. Die Individualität und mithin die Freiheit der Menschen wird in den ersten beiden Differenzierungsformen durch Inklusion in Familien, Haushalten, Stämmen, Ständen etc. ermöglicht, also von außen bestimmt. In der modernen funktional differenzierten Gesellschaft muss man hingegen seine Individualität selbst bilden, weil man von den Funktionssystemen nur durch Anpassung an ihre Forderungen inkludiert werden kann, was heute vor allem (...) durch einen Karriereverlauf möglich ist. Als Individuum hat man aber auch die Freiheit, sich dem zu widersetzen und sich zurückzuziehen. Ferner zeichnet sich die moderne Gesellschaft dadurch aus, den Individuen die Freiheit einzuräumen, Ansprüche an sie zu stellen, damit sie ihre eigenen Strukturen dementsprechend aufbauen kann. Luhmanns Beschreibung der modernen Verhältnisse hat auch für die „Nachzügler“ der Modernisierung wie z.B. China Relevanz. (shrink)

Utility functions often lack additive separability, presenting an obstacle for decision theoretic axiomatizations. We address this challenge by providing a representation theorem for utility functions of quasi-separable preferences of the form $$u(x,y,z)=f(x,z) + g(y,z)$$ on subsets of topological product spaces. These functions are additively separable only when holding z fixed but are cardinally comparable for different values of z. We then generalize the result to spaces with more than three dimensions and provide applications to belief elicitation, inequity aversion, intertemporal choice, (...) and rank-dependent utility. (shrink)

Studies have shown that performance‐dependent monetary rewards facilitate visual perception. However, no study has examined whether such a positive effect is limited to the rewarded task or may be generalized to other tasks. In the current study, two groups of people were asked to perform two visual perception tasks, one being a reward‐relevant task and the other being a reward‐irrelevant task. For the reward‐relevant task, the experimental group received performance‐dependent monetary rewards, whereas the control group did not. For the reward‐irrelevant (...) task, both groups were not rewarded. The two tasks were randomly intermixed trial by trial (Experiment 1) or presented block by block (Experiment 2) or session by session (Experiments 3a, 3b, and 3c). Results showed that performance‐dependent monetary rewards improved participants' performance on the relevant task in all experiments and impaired their performance on the irrelevant task in Experiments 2, 3a, 3b, and 3c. These results suggested that monetary rewards might incur a cost on reward‐irrelevant tasks. Finally, the benefit of monetary rewards disappeared when they were no longer provided during the final session. This is the first study that reveals both the bright and dark sides of the performance‐dependent monetary rewards in visual perception. (shrink)

Total factor productivity is not only the core of high-quality economic development but also a core indicator for measuring the quality of economic development. Improving total factor productivity is one of the most critical points in building a modern economic system. Firstly, this paper uses the DEA-Malmquist index method to measure and decompose the total factor productivity of China’s 30 provinces, municipalities, and autonomous regions from 2001 to 2017 and analyzes the characteristics of its temporal and spatial changes. From a (...) spatial perspective, the regional gap is relatively large. Secondly, we construct the index system of five dimensions and use this index system to comprehensively evaluate the improvement degree of China’s modernized economic system. The results show that the overall level of the improvement degree of China’s modernized economic system is relatively low, and the differences between provinces are great. Thirdly, this paper uses static and dynamic spatial econometric models to empirically analyze the effect of total factor productivity on the improvement degree of the modern economic system. The results show that the improvement degree of the modern economic system in China has obvious characteristics of time spillover and space spillover. Finally, we put forward countermeasures and suggestions on how to perfect the modern economic system. (shrink)

The current piano curriculum, according to conventional wisdom, is a product of the western music education system, which accords Chinese traditional culture with less importance. Most of the methods and tools used in today's collegiate piano programs are Western-based, often ignoring traditional musical traditions. However, it is widely acknowledged that piano music plays a key role in the culture of music and that it is closely related to traditional culture and art. Examining the impact of Chinese traditional philosophy on collegiate (...) piano instruction and performance is the main objective of the present research. The study makes use of an empirical method by conducting a survey and gathering information using a questionnaire. 174 students from six Chinese institutions participated in the current research. Students were split into two groups as a result of the training methodology. 87 students in the experimental group studied using a previously developed curriculum to advance Chinese traditional music culture, whereas 87 students in the control group took piano lessons using the standard curriculum. We used the student’s t-test and Chi-square test for statistical analysis. Since it demonstrates how traditional Chinese philosophy is successfully promoted in educational contexts, the present study is significant from both an academic and a practical standpoint. (shrink)

Science and Society presents comments on some of the social and economic implications of the new biology. Here, Cao Tian‐qin presents a perspective from China on recent developments in biotechnology.

This study explores the philosophical and religious dimensions of Lusheng musical instruments in the Qiandongnan Miao and Dong Autonomous Prefecture, Guizhou Province, China. The study's qualitative research method involved conducting interviews and observations, and the use of qualitative research design grounded in ethnomusicological theory and philosophical and religious frameworks. A purposive sampling technique was used to identify participants comprising musicians, community leaders, artisans, religious figures, and elders having extensive knowledge about Lusheng traditions. A thematic content analysis approach was used to (...) analyze the data collected. The results of the study reveals that the Miao and Dong communities deeply integrate one Lusheng instrument, a traditional reed-pipe, into their cultural, spiritual, and social fabric. The research highlights Lusheng’s significance in religious ceremonies such as funerals and the Drum Zang Festival, where it functions as a sacred medium, facilitating communication with ancestors and deities. Philosophically, Lusheng music embodies communal unity, continuity and the interconnectedness of life and death. Economically, Lusheng music supports local artisans and performers, contributing to the region’s economy through its production and performance during festivals and tourist attractions. Educationally, Lusheng music fosters cultural identity, religious understanding, and artistic expression, ensuring its transmission across generations. Through formal and informal educational programs, the Lusheng remains a vibrant part of community life, blending tradition with creative innovation. The study underscores the importance of preserving Lusheng as both a cultural and spiritual artifact, enriching the lives of the Miao and Dong people while maintaining its relevance in the modern world. (shrink)

There is little doubt that China's reform can be seen as a special case in the history of humanity, of modernization, and even in the relatively short history of economic transition. In terms of market-oriented choice, reform in China is not different from that in most countries in the world. With respect to the transition from a command to a market-based economy, comparable countries could be narrowed down to most of the former communist states that bear similarity. When taking into (...) consideration the circumstances in which the ongoing corporatization and/or privatization take place under the conditions of a regime that is nondemocratic in both polity and, to a large extent, resource allocation, however, the matching number of countries would be further reduced to a few, such as Vietnam and some autocratic small nations. Again, among these few, China's reform has its own specific features. (shrink)

The author establishes an elementary system AS which contains functions +, ≐ and a constant 0 and then proves the semi-completeness and the decidability of AS, using the theory of systems of inequalities.

本书主要是针对我国当前改革建设的实践,运用马克思主义的哲学原理,加以深入的论述,特别是关于改革与社会心理、人的本质和人的价值、思维方式的变革、宗教等问题的论述、有新意、有深度。.

Research has revealed that child abuse experience can increase pathological Internet use; however, few studies have focused on the influence of child abuse experience on pathological Internet use. This study examined the mediating roles of security and maladaptive cognitions in the association between child abuse and pathological Internet use. A total of 918 Chinese university students participated in the study, with measurements of child abuse, security, maladaptive cognitions, and pathological Internet use being employed. Structural equation modeling results indicated that child (...) abuse could positively predict pathological Internet use, pathological Internet use through the mediating role of security, pathological Internet use through the mediating role of maladaptive cognitions, and pathological Internet use through the chain mediating role of security and maladaptive cognitions. These results indicated that security and maladaptive cognitions were the primary factors in the association between child abuse and pathological Internet use. (shrink)

Grammatical error correction is an important element in language learning. In this article, based on deep learning, the application of the Transformer model in GEC was briefly introduced. Then, in order to improve the performance of the model on GEC, it was optimized by a generative adversarial network. Experiments were conducted on two data sets. It was found that the performance of the GAN-combined Transformer model was significantly improved compared to the Transformer model. The F 0.5 value of the optimized (...) model was 53.87 on CoNIL-2014, which was 2.69 larger than the Transformer model; the generalized language evaluation understanding value of the optimized model was 61.77 on JFLEG, which was 8.81 larger than that of the Transformer model. The optimized model also had a favorable correction performance in an actual English essay. The experimental results verify the reliability of the GAN-combined Transformer model on automatic English GEC, suggesting that the model can be further promoted and applied in practice. (shrink)

Purpose: Sensory feedback for prosthetics is an important issue. The area of forearm stump skin that has evoked tactile sensation of fingers is defined as the projected finger map, and the area close to the PFM region that does not have ETS is defined as the non-projected finger map. Previous studies have confirmed that ETS can restore the tactile pathway of the lost finger, which was induced by stimulation of transcutaneous electrical nerve stimulation on the end of stump skin. This (...) study aims to reveal EEG features between the PFM and the NPFM regions of the stumps under the same TENS stimulation condition.Methods: The PFM and NPFM regions of the two subjects were stimulated with the same intensity of TENS, respectively. TENS as target stimuli are modulated according to the Oddball paradigm to evoke the P300 components.Result: The PFM regions of both subjects were able to elicit P300 components, while their NPFM regions were not able to elicit P300 components. However, this P300 appears early and has continuous positive peaks in front of it.Discussion: N30 and P300 can prove that the two subjects with PFM can perceive and recognize ETS. The heteromorphisms of the P300 waveform may be related to the difficulty in subjects’ cognition of ETS or caused by the fusion of P150, P200, and P300. (shrink)

In order to improve the efficiency of the English translation, machine translation is gradually and widely used. This study briefly introduces the neural network algorithm for speech recognition. Long short-term memory (LSTM), instead of traditional recurrent neural network (RNN), was used as the encoding algorithm for the encoder, and RNN as the decoding algorithm for the decoder. Then, simulation experiments were carried out on the machine translation algorithm, and it was compared with two other machine translation algorithms. The results showed (...) that the back-propagation (BP) neural network had a lower word error rate and spent less recognition time than artificial recognition in recognizing the speech; the LSTM–RNN algorithm had a lower word error rate than BP–RNN and RNN–RNN algorithms in recognizing the test samples. In the actual speech translation test, as the length of speech increased, the LSTM–RNN algorithm had the least changes in the translation score and word error rate, and it had the highest translation score and the lowest word error rate under the same speech length. (shrink)

Statistics show, that even though an ethical respect for nature is both widely advocated by current mainstream environmental philosophy and is increasingly publicly accepted, this is not enough to ensure the needed practical actions to protect and preserve the natural world and its living beings. This reflects a disconnection between the related intellectual or theoretical appreciation of the integrity or value within the natural world and the sorts of practices needed to heal or to motivate the actions needed for ecological (...) integrity and sustainability. Awareness of this disunity or disconnection calls for a philosophical examination of this disconnection. This paper argues that the disunity between knowledge and practice reflects a “blind spot” in those sorts of mainstream environmental philosophy that attempt to establish a rational basis for an ethical respect for nature and humans’ ethical responsibility to the environment. This paper shall reveal that blind spot and its origin by examining and building on Ed Casey’s analysis and phenomenological description of an original and authentic directly lived ethical response to the environment that he calls the “first moment of ethical response.” Casey’s description of this “first moment of ethical response,” rooted in his phenomenological horizon, allows him to break away from the horizon of current mainstream environmental ethics and uncover a field of original and authentic ethical experience that opens an area of investigation closed to current environmental ethics. In this way Casey’s work can reveal the limitations of the scientific horizon of mainstream environmental ethics and has great value in the overcoming of the blind spot and its ill effect. (shrink)

The article ‘Aesthetic culture’ was written in 1908. Although it is in the same period as Soul and Form, in essence, the ideas expressed in this article go beyond the pure philosophy of life and the theory of form, which is different from the idealistic tendency of Lukács in this period. Moreover, ‘Aesthetic culture’ and History and Class Consciousness have ontological and epistemological consistency in subject–object relation and class consciousness. This was the first Marxist reflection of Lukács, and also a (...) reliable sign that he was to join the Hungarian Communist Party 10 years later and turned to Marxism. By criticizing the paradox of aesthetic culture itself, Lukács tried to construct a culture as a whole as a category, and tried to solve the deep contradiction between the freedom of consciousness and the passive form of the subject in modern society. This kind of culture as a whole would be based on the class consciousness of the proletariat itself and take life as the main category, so as to provide the proletariat with practical theoretical conception to expand their space for living in bourgeois culture. (shrink)

本书围绕"春秋穀梁传"的政治哲学与伦理哲学, 通过对"穀梁传"思想研究之背景的天命信仰, 时间观念与宗法渊源的研究, 论析了"穀梁传"政治哲学之纵向演进的尊周与内鲁倾向,横向展开的华夷观和重民思想, 及作为"穀梁传"伦理哲学之典范的夫妇伦理与兄弟伦理; 并对中国哲学史中的先秦儒道思想, 魏晋有无之辩, 宋代东莱学与事功学等问题作了探讨.

本书内容包括:曹魏时期名士的儒道兼治;正始名士:名教出于自然;竹林名士:越名教而任自然;西晋时期士大夫的玄儒兼治;东晋时期士大夫的玄儒兼治等。.

本书介绍曾子的身世背景、曾子的生平、曾子的著作、曾子的思想、曾子与《孝经》的关系、《孝经》的思想内容、《孝经》的影响、历代对曾子的推崇。.

In this paper we consider two major issues: conceptual–experimental approaches to the self, and the neuroanatomical substrate of the self. We distinguish content- and processed-based concepts of the self that entail different experimental strategies, and anatomically, we investigate the concept of midline structures in further detail and present a novel view on the anatomy of an integrated subcortical–cortical midline system. Presenting meta-analytic evidence, we show that the anterior paralimbic, e.g. midline, regions do indeed seem to be specific for self-specific stimuli. (...) We conclude that future investigation of the self need to develop novel concepts that are more empirically plausible than those currently in use. Different concepts of self will require novel experimental designs that include, for example, the brain’s resting state activity as an independent variable. Modifications of both conceptual and anatomical dimensions will allow an empirically more plausible account of the relationship between brain and self. (shrink)