This study examines the tensions between the western concept of professional independence and accountants’ commitment to significant others under the care perspective of guanxi. The principle of professional independence is founded on arm’s-length transactions to avoid undue influence on professional and ethical judgement. However, in the relational society of China, social interactions based on Confucianism elicit a duty of care and concern towards significant others in important relationships. For a professional accountant, the commitment to persons with whom they have guanxi (...) is potentially at odds with their commitment to professional independence. Data collected from interviews with Chinese accounting professionals, accounting academics and expatriate accountants working in China provide insight on how Chinese accounting professionals discharge their obligations under guanxi. Notions of guanxi and the rules of exchange identified in Hwang’s (Knowledge and action: A social psychological interpretation of Chinese cultural traditions, Sin-Li, Taipei, 1995) model of “Confucian ethics for ordinary people” provide the lens to explain the ethical dilemmas facing Chinese accountants. The findings suggest that accounting professionals prioritise the interests of their superiors and clients over the users of financial reports. Despite accountants’ moral obligation to protect the public interest, personal and professional obligations in China struggle to extend beyond client or employer interests mostly because of the absence of a formal relationship or connection with the public. This contrasts sharply with the notion of professional independence practised in western societies, where accounting professionals must be independent of their clients and superiors and commit to a duty to protect the public interest. The outcome of this study demonstrates the impediments to transplanting western concepts to different cultures. (shrink)

Does honesty result from the absence of temptation or the active resistance of temptation? The “will’’ hypothesis suggests that honesty results from the active resistance of temptation, while the ”grace” hypothesis argues that honesty results from the absence of temptation. We examined reaction time and measured the cheating behavior of individuals who had a chance to lie for money. In study 1, we tested the “grace” hypothesis that honesty results from the absence of temptation and found a priming effect of (...) moral constructs on increasing honest behavior. In study 2, we investigated the individual’s moral identity in the same context, articulating different mechanisms that lead people to behave ethically. The result confirms that the “grace” hypothesis was valid for people who had a high moral identity, while the “will” hypothesis was accurate for individuals who had a low moral identity. (shrink)

Purpose:The pandemic of coronavirus disease 2019 (COVID-19), which has had a significant impact on people’s lives, has apparently increased the incidence of depression. Although the topic of how depression affects creativity is contested, previous research has revealed a significant relationship between the two. The purpose of this study is to further investigate the relationship and the mechanisms that operate between depression and creativity.Methods:A total of 881 students at an independent college in China completed a questionnaire consisting of the Self-Reported Depression (...) Scale, Runco Ideational Behavior Scale, Psychological Resilience Scale, Deliberate Rumination Scale and demographic information. Among the respondents, 317 (36.0%) were male and 564 (64.0%) were female, all of whom were from the same grade. Correlation analyses were conducted, and then the researchers carried out mediation analysis and developed a moderated mediation model.Results:The results indicated that (a) depression was positively related to creativity (r= 0.085,p< 0.05); (b) psychological resilience mediated the relationship between depression and creativity; specifically, psychological resilience was negatively related to depression (r= −0.462,p< 0.01), which in turn was positively related to creativity (r= 0.198,p< 0.01); and (c) deliberate rumination moderated the relationship between depression and psychological resilience, showing a significant negative correlation with depression (r= 0.138,p< 0.01), psychological resilience (r= 0.078,p< 0.05), and creativity (r= 0.288,p< 0.05); specifically, higher levels of deliberate rumination strengthened the negative correlation between psychological resilience and depression.Conclusion:The results suggest that depression is a positive predictor of creativity and may promote creativity to some extent. Further, individuals with greater psychological resilience are more creative than those with less psychological resilience, as it is a question of whether they can and to what extent they can effectively use depression as an emotional resource. Last, an individual’s level of deliberate rumination moderates the mediating process, especially at the stage where depression is associated with psychological resilience. These findings advance understanding of the mechanisms that operate between depression and creativity. (shrink)

This paper studies a simple dynamical system of stock price fluctuation time series based on the rule of stock market. When the stock price fluctuation system is disturbed by external excitations, the system exhibits obviously chaotic phenomena, and its basic dynamic properties are analyzed. At the same time, a new fixed-time convergence theorem is proposed for achieving fixed-time control of stock price fluctuation system. Finally, the effectiveness of the method is verified by numerical simulation.

BackgroundUser selection is an important guarantee for the sustainable development of mobile medical businesses. Under the background of increasingly fierce competition, the decision-making behavior of mobile medical businesses will directly affect the choice of the behavior of users.MethodsThe study constructs the decision-making behavior model of mobile medical business based on the user choice and adds the role of people in government. It uses the game method to explore the relationship between the government, mobile medical business, and users. Finally, it makes (...) an example analysis. Empirical research is conducted to demonstrate the influence of different parameter changes on the results.ResultsThe results show that in the absence of government intervention, users’ choice of filtering information will create a bad environment for mobile medical businesses, and further will be reduced, and the expected utility of businesses will not be affected causing a reduction in expected utility of companies. Similarly, government regulations can effectively improve the mobile medical environment and enhance the expected utility of mobile medical companies.ConclusionThe government needs to formulate relevant laws and regulations to ensure the orderly operation of the mobile medical market and strengthen government supervision. It is necessary to conduct publicity and education to protect the fundamental interests of users and businesses. (shrink)

We propose a fast and reliable corner detector that can detect corners under non-uniform illumination and fuzzy mineshaft images effectively. First, we presented an inner mask that used only four pixels to determine the flat and corner regions of an image, which could eliminate unnecessary computation of flat regions, thus reducing computing cost. Second, we separated the corner regions into background and foreground and computed the separate corner threshold to settle non-uniform illumination. Third, we proposed a fast corner-detection algorithm to (...) compute the nucleus continuous contributive segment based on the corner state. Finally, we proposed two effective methods to remove the false corners. Experimental results showed that our approach has a better detection quality and is less time consuming than three other algorithms on an artificial image, a noisy image, and non-uniform images and could meet the real-time requirement of mineshaft applications. (shrink)

With the rapid development of big data, artificial intelligence teaching systems have gradually been developed extensively. The powerful artificial intelligence teaching systems have become a tool for teachers and students to learn independently in various universities. The characteristic of artificial intelligence teaching system is to get rid of the constraints of traditional teaching time and space and build a brand-new learning environment, which is the mainstream trend of future learning. As the carrier of students’ autonomous learning, the artificial intelligence teaching (...) system provides a wealth of learning resources and learning tools on the one hand, and on the other hand, it gradually accumulates more and more learning behaviors, learning status, and other large amounts of data, which is an in-depth study of online learning and provides valuable and generative dynamic resources. Based on relevant researches on domestic and foreign related learning analysis and common big data analysis methods, combined with actual learning evaluation goals, this paper proposes an artificial intelligence teaching system using big data analysis methods and a modeling process framework for online learning evaluation and uses student data to carry out predictive evaluation modeling to evaluate student learning outcomes. The evaluation results can enable teachers to predict whether students can successfully complete the course of learning after a period of teaching. Through the final evaluation, students’ learning problems can be discovered in time based on the evaluation results, and targeted interventions can be made for students who are at risk. The scientific and objective learning evaluation obtained in this study through data analysis can not only provide teachers with relevant information and provide personalized guidance to students, but also improve the adaptive and personalized service functions of the learning platform of the artificial intelligence teaching system, greatly reducing teachers teaching burden. Artificial intelligence teaching evaluation can help educators understand the problems in teaching, adjust teaching strategies in time, and improve teaching results. (shrink)

With the fast development of web 2.0, information generation and propagation among online users become deeply interweaved. How to effectively and immediately discover the new emerging topic and further how to uncover its evolution law are still wide open and urgently needed by both research and practical fields. This paper proposed a novel early emerging topic detection and its evolution law identification framework based on dynamic community detection method on time-evolving and scalable heterogeneous social networks. The framework is composed of (...) three major steps. Firstly, a time-evolving and scalable complex network denoted as KeyGraph is built up by deeply analyzing the text features of all kinds of data crawled from heterogeneous online social network platforms; secondly, a novel dynamic community detection method is proposed by which the new emerging topic is detected on the modeled time-evolving and scalable KeyGraph network; thirdly, a unified directional topic propagation network modeled by a great number of short texts including microblogs and news titles is set up, and the topic evolution law of the previously detected early emerging topic is identified by fully utilizing local network variations and modularity optimization of the “time-evolving” and directional topic propagation network. Our method is proved to yield preferable results on both a huge amount of computer-generated test data and a great amount of real online network data crawled from mainstream heterogeneous social networks. (shrink)

In this article we present a brief review of the conformal symmetry and the two-dimensional conformal quantum field theories. As concrete applications of the conformal theories to the critical phenomena in statistical systems, we calculate the value of central charge and the anomalous scale dimensions of the Z 2 symmetric quantum chain with boundary condition. The results are compatible with the prediction of the conformal field theories.

Of the many possible individual factors bearing on test preparation, one is how individuals’ motivational and cognitive perceptions affect test-driven preparation practices. This study reports an investigation into test preparation of a high-stakes writing test from the perspective of expectancy-value theory. Undergraduate students on their test preparation for the writing tasks of China’s Graduate School Entrance English Examination were recruited voluntarily from 11 universities in mainland China. The perceptions of GSEEE test takers, which included goal, task value, task demand, and (...) expectation of success, were identified. Five types of preparation practices were identified for the GSEEE writing tasks: memorizing practice, test familiarization, comprehensive learning, skills development and drilling practice. Structural equation modeling revealed that the expectancy-value model held up well for the paths from test takers’ perceptions to test-driven preparation practices, which were not construct-oriented but goal-motivated. The GSEEE test takers’ goal, determined by the high-stakes nature of admission test, explained their motivation and determined their behavior toward test preparation. Results also indicated that task demand was inadequate to be termed a strong factor in affecting test preparation. As such, the findings of this study offer evidence regarding how an expectancy-value model fit into test preparation mechanism and provide insights into the nature and scope of test preparation for high-stakes writing tests. (shrink)

In this article we describe four previous Tai-Chi models based on the I-Ching and their limitations. The I-Ching, the most important ancient source of information on traditional Chinese culture and cosmology, provides the metaphysical foundation for this culture, especially Confucian ethics and Taoist morality. To overcome the limitations of the four previous Tai-Chi models, we transform I-Ching cultural system into a psychological theory by applying the cultural system approach. Specifically, we propose the Jun-zi Self-Cultivation Model, which argues that an individual (...) can become an ideal person, or jun-zi, through the process of self-cultivation, leading to good fortune and the avoidance of disasters. The state of jun-zi is that of the well-functioning self, characterized by achieving one’s full potential and an authentic, durable sense of wellbeing. In addition, we compare egoism and jun-zi as modes of psychological functioning. The JSM can be used to as a framework to explain social behavior, improve mental health, and develop culturally sensitive psychotherapies in Confucian culture. Finally, an examination of possible theoretical directions, clinical applications, and future research is provided. (shrink)

Even if cognitive science has made some important progress in its approach to human mental activities, consciousness and subjective experience still strike us as highly puzzling from a 'scientific' point of view. This may not be surprising, since the Cartesian distinction between res cogitans and res extensa seems to have a priori ruled out the very possibility of understanding the human mind as an object of physical science. However, in this paper, I argue that some Cartesian intuitions about the nature (...) of consciousness may still deserve sustaining by showing that it is a mistake to seek some physicalist reduction of the phenomena of consciousness. At the same time, I also try to show in what sense Colin McGinn's transcendental naturalism may be intelligible. (shrink)

A hybrid preference framework is proposed for strategic conflict analysis to integrate preference strength and preference uncertainty into the paradigm of the graph model for conflict resolution (GMCR) under multiple decision makers. This structure offers decision makers a more flexible mechanism for preference expression, which can include strong or mild preference of one state or scenario over another, as well as equal preference. In addition, preference between two states can be uncertain. The result is a preference framework that is more (...) general than existing models which consider preference strength and preference uncertainty separately. Within the hybrid preference structure, four kinds of stability are defined as solution concepts and a post-stability analysis, called status quo analysis, which can be used to track the evolution of a given conflict. Algorithms are provided for implementing the key inputs of stability analysis and status quo analysis within the extended preference structure. The new stability concepts under the hybrid preference structure can be used to model complex strategic conflicts arising in practical applications, and can provide new insights for the conflicts. The method is illustrated using the conflict over proposed bulk water exports from Lake Gisborne in Newfoundland, Canada. (shrink)

To better understand the purchasing decision-making process of humane pork, and examine the internal relationship between consumers’ preferences in rational consumption and irrational decoy scenarios, 405 consumers in Wuxi City, Jiangsu Province, and China were surveyed. Attributes were set for breeding time, breeding mode, diet cleanliness label, and price, and the first three among them reflect animal welfare conditions. The results show that in the rational consumption scenarios, consumers pay the most attention to the price attribute, followed by the attribute (...) of diet cleanliness label, breeding mode, and breeding time. In the irrational decoy scenarios, consumers are most likely to be affected by the attribute decoy of diet cleanliness label, which have the utility of avoiding food safety risks. In addition, the decoy effect triggered by the price attribute which owned the highest degree of rational preference among consumers is also substantially higher, but lower than that of the diet cleanliness label attribute. The decoy effect caused by the breeding time attribute with the lowest degree of consumers’ rational preference is also the lowest. Therefore, the government should strengthen the publicity of the humane treatment of pigs before slaughter, and improve the certification and management system of pigs’ diet cleanliness. Besides, marketers are suggested to emphasis the product attributes that customer’s value the most in their advertising. (shrink)

Whether Confucianism is a religion or not has been a controversial issue for many years. Recently, along with the “national revitalization” movement in China, Confucianism has been valued and advocated again in China at both official and civil levels. This trend sometimes has been perceived by some observers as a kind of religious revival movement. This paper analysis some key components in the thought of Confucius, such as his idea and attitude towards “Gods”, “Tian” and other divine or supernatural beings, (...) in order to prove that, although Confucius does not exclude religious faith, and has accepted some traditional religious rituals, the basic Confucian doctrines are not constructed on any religious foundation. The essence of Confucianism is humanism and rationalism characterized with the practical reason of “zhongdaology”. It provides a rational base for constructing the secular ideology in ancient China. In today’s Chinese society, Confucianism can still play a role in constructing the modern secular ideology, which may accommodate cultural diversity yet maintain a harmonious social political environment. (shrink)

In the learning milieu, academic stress is deemed as the most general mental condition that learners encounter throughout their educational process, and it has been viewed as one of the most central issues not only in general education but also specifically in language learning. Likewise, burnout has been the main point in this situation. The comprehensive sources of stress and the reasons for burnout are pinpointed in the literature so realizing their association with other aspects such as coping strategies, namely (...) tolerance of uncertainty, are at the center of attention as it may help reduce burnout and decrease the level of stress. To this end, the goal of the present study is to prove the influence of the tolerance of ambiguity in explaining the role of stress and burnout. Briefly, some implications are set forth for the educational stakeholders. (shrink)

Tree branches near the electric power transmission lines are of great threat to the electricity supply. Nowadays, the tasks of clearing threatening tree branches are still mostly operated by hand and simple tools. Traditional structures of the multirotor aerial robot have the problem of fixed structure and limited performance, which affects the stability and efficiency of pruning operation. In this article, in order to obtain better environmental adaptability, an active deformable trees-pruning aerial robot is presented. The deformation of the aerial (...) robot is implemented through two ways, arm telescopic and folding. In order to suppress the influence of internal and external disturbances on the system, Active Disturbance Rejection Control technology is adopted to build the flight controller. Firstly, active deformation aerial robot structure is given, followed by system dynamic model establishment under wind disturbance using the Newton–Euler method. Also, the analysis of the gusts influence on the system is considered. Then, the active deformation aerial robot system is decoupled into a combination of six SISO systems, so that a disturbance rejection controller is designed. Finally, the expanded state observer and the nonlinear state error feedback law are used to inspect and compensate the disturbance. Simulation results of attitude and position tracking as well as the antidisturbance capability show that the active deformation aerial robot with the ADRC flight controller designed in this paper has excellent attitude control capabilities during flight and trees-pruning operation. (shrink)

徐德江(1935~ ),黑龙江齐齐哈尔人,北京晓园语文与文化科技研究所副所长、《汉字文化》杂志社副社长兼副主编,北京国际汉字研究会常务副会长兼秘书长等.

[v. 1] Shang gu juan -- [v. 2] Zhong gu juan -- [v. 3] Jin gu juan -- [v. 4] Jin dai juan -- [v. 5] Xian dai juan.

Zero-shot learning is dedicated to solving the classification problem of unseen categories, while generalized zero-shot learning aims to classify the samples selected from both seen classes and unseen classes, in which “seen” and “unseen” classes indicate whether they can be used in the training process, and if so, they indicate seen classes, and vice versa. Nowadays, with the promotion of deep learning technology, the performance of zero-shot learning has been greatly improved. Generalized zero-shot learning is a challenging topic that has (...) promising prospects in many realistic scenarios. Although the zero-shot learning task has made gratifying progress, there is still a strong deviation between seen classes and unseen classes in the existing methods. Recent methods focus on learning a unified semantic-aligned visual representation to transfer knowledge between two domains, while ignoring the intrinsic characteristics of visual features which are discriminative enough to be classified by itself. To solve the above problems, we propose a novel model that uses the discriminative information of visual features to optimize the generative module, in which the generative module is a dual generation network framework composed of conditional VAE and improved WGAN. Specifically, the model uses the discrimination information of visual features, according to the relevant semantic embedding, synthesizes the visual features of unseen categories by using the learned generator, and then trains the final softmax classifier by using the generated visual features, thus realizing the recognition of unseen categories. In addition, this paper also analyzes the effect of the additional classifiers with different structures on the transmission of discriminative information. We have conducted a lot of experiments on six commonly used benchmark datasets. The experimental results show that our model outperforms several state-of-the-art methods for both traditional as well as generalized zero-shot learning. (shrink)

Drawing upon the conservation of resources theory and social exchange theory, we examined the effects of family supportive supervisor behavior and family support on work absorption at the within- and between-person levels. A 10-day study of 91 workers using 710 observations was employed. At the within-person level, the results suggested that daily relaxation at work mediated the relationships between daily FS, daily shifts in FS, and daily work absorption. However, at the between-person level, the results revealed that chronic relaxation at (...) work mediated the relation between the average level of FSSB/FS and chronic work absorption. We conclude that FSSB/FS plays a vital role in relaxation at work and work absorption at the within- and between-person levels. (shrink)

Ben shu shou lu wen zhang si shi yu pian, shi zuo zhe dui dao jia yu dao jiao wen hua duo nian lai yan jiu cheng guo de zong he zhan xian.

Gait recognition in video surveillance is still challenging because the employed gait features are usually affected by many variations. To overcome this difficulty, this paper presents a novel Deep Large Margin Nearest Neighbor (DLMNN) method for gait recognition. The proposed DLMNN trains a convolutional neural network to project gait feature onto a metric subspace, under which intra-class gait samples are pulled together as small as possible while inter-class samples are pushed apart by a large margin. We provide an extensive evaluation (...) in terms of various scenarios, namely, normal, carrying, clothing, and cross-view condition on two widely used gait datasets. Experimental results demonstrate that the proposed DLMNN achieves competitive gait recognition performances and promising computational efficiency. (shrink)

Improving the coordination between technological innovation in high-tech industries and regional economic development is an important measure for all provinces to implement the innovation-driven development strategy. Based on the analysis of the mechanism of high-tech industrial technological innovation and regional economic development, this paper constructs the measurement index system of high-tech industrial technological innovation and regional economic development, and the chain network DEA model, entropy weight method, coupling coordination model, and exploratory spatial data analysis technology are comprehensively used to empirically (...) analyze the technological innovation efficiency of high-tech industries, regional economic development level, and the coupling coordination relationship between them and the spatiotemporal evolution trend in 24 provinces of China from 2009 to 2018. The results show that there are significant differences in the average level of technological innovation efficiency of high-tech industry in each stage, which is the most prominent in the technology research and development stage, followed by the industrialization stage, and finally in the technology transformation stage. The degree of coupling and coordination between high-tech industrial technological innovation and regional economic development is increasing year by year, which is in the adaptation stage of high-tech industrial technological innovation and regional economic development. From the perspective of spatial pattern, there is a positive spatial autocorrelation between the coupling coordination degree of high-tech industrial technological innovation and regional economic development. The number of provinces with low coupling coordination degree is much larger than that with high coupling coordination degree, showing a serious imbalance of regional heterogeneity and forming two spatial aggregation areas of “high-high” diffusion effect and “low-low” low-speed growth. (shrink)

Appraisal is the way language users express their attitude towards things, people, behaviour or ideas. In the last few decades, significant achievements have been made in Appraisal Theory research, yet little attention has been paid to appraisal in scientific texts, especially in relation to the contrast to how it is applied in English and Chinese. This title examines the similarities and differences of Appraisal systems in English and Chinese scientific research articles. Using a self-constructed corpus of scientific research articles, the (...) authors make cross-linguistic comparisons in terms of the quantity and distribution patterns of categories of appraisals. They creatively categorise articles into theoretical scientific research articles and applied studies and discover that for both languages, each genre can have its own favorite mode of distribution for the realization of appraisal systems. In addition, this research helps appraisal theory systems to become more explicit, specific, and more applicable for the analysis of scientific research articles. Students and scholars of applied linguistics, comparative linguistics and corpus linguistics will find this an essential reference. (shrink)

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)

本书包括:近代哲学的逻辑走向;哲学就是认识论;认识论包含认识理论认识历史两个方面;认识在存在中揭露本质等内容。.

本书收录了《科学文化人与审美意识》、《试论“展望数学的新时代”》、《略论数学真理及真理性程度》等文章。.