This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in (...) the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values. (shrink)

‘The mathematisation of time has limits,’ writes Derrida in ‘Ousia and Gramme.’ Taking this quote in all possible senses, this paper considers Derrida’s definition of limit as gramme, trace, and ap...

Social capital can serve as informal governance in weak investor-protection regimes. Using hand-collected data on entrepreneurs’ political connections and firm ownership, we construct several original measures of social capital and examine their effect on the performance of entrepreneurial firms in China after their initial public offerings. Political connections or a high percentage of external investors tend to enhance firm performance, but intragroup related-party transactions commonly lead to performance decline. These forms of social capital have a strong influence on the performance (...) of Chinese firms, whereas formal governance variables such as board size or board independence have little effect. Although social capital may serve as an informal governance mechanism and effectively substitute for formal governance mechanisms in an emerging market, this role of social capital raises several ethical concerns, notably the development of rent-seeking and crony capitalism. (shrink)

A fuzzy predictive fault-tolerant control scheme is proposed for a wide class of discrete-time nonlinear systems with uncertainties, interval time-varying delays, and partial actuator failures as well as unknown disturbances, in which the main opinions focus on the relevant theory of FPFTC based on Takagi-Sugeno fuzzy model description of these systems. The T-S fuzzy model represents the discrete-time nonlinear system in the form of the discrete uncertain time-varying delay state space, which is firstly constructed by a set of local linear (...) models and the nonlinear membership functions. The novel improved state space model can be further obtained by extending the output tracking error to the constructed model. Then the fuzzy predictive fault-tolerant control law based on this extended model is designed, which can increase more control degrees of freedom. Utilizing Lyapunov-Krasovskill theory, less conservative delay-range-dependent stable conditions in terms of linear matrix inequality constraints are given to ensure the asymptotically robust stability of closed-loop system. Meanwhile, the optimized cost function and H-infinity performance index are introduced to the stable conditions to guarantee the robust performance and antidisturbance capability. The simulation results on the temperature control of a strong nonlinear continuous stirred tank reactor show that the proposed control scheme is feasible and effective. (shrink)

The antifloating property of underground structures in areas with high underground water levels is a key design aspect. Evaluating the buoyancy forces acting on underground structures is complicated, particularly in the presence of confined water beneath the structures. Herein, the effects of the permeability coefficient of layered soil, hydraulic gradient, and embedment depth of the aquiclude on the buoyancy force acting on underground structures are investigated through three model tests: calibration of the test system, buoyancy force acting on a structure (...) located in homogeneous soil considering vertical direction seepage, and buoyancy force acting on a structure located in layered soil considering vertical seepage of confined water. The results show that the pore pressure along the structure and the buoyancy force acting on the underground structure considering seepage are greater than those obtained under hydrostatic conditions. The raising ratios of the pore pressure and buoyancy force are equal to the vertical hydraulic gradient when seepage occurs in homogeneous soil. In the presence of confined water, the raising ratio is significantly greater than the hydraulic gradient. In the cases studied herein, the raising ratio is approximately twice the hydraulic gradient. Simplified equations are proposed to calculate the buoyancy force acting on underground structures considering the vertical seepage of confined water. Finally, a finite element analysis is carried out to verify the conclusions obtained from the model test and the rationality of the proposed equations. (shrink)

With Facebook’s name changing to Meta, the metaverse concept has become popular again. There are many indications that the current fashionableness of the metaverse is not driven by technical factors, rather related to the public hype. To clarify the reasons for the increasing popularity of the concept, this study develops a model based on embodied social presence theory. We surveyed 292 metaverse users, and analyzed the obtained data using partial least squares structural equation modeling. The results show that the main (...) technical factors influencing the metaverse popularity do not significantly predict users’ embodied presence and embodied co-presence, while users’ imagination positively predicts their embodied presence in the metaverse and positively influences users’ willingness to continuously participate through the multiple mediating effects of embodied presence and co-presence. The results of this study confirm, to some extent, that user imagination triggered by public opinion drives the popularity of the metaverse. (shrink)

This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. (shrink)

The US neutrino community gathered at the Workshop on the Intermediate Neutrino Program at Brookhaven National Laboratory February 4-6, 2015 to explore opportunities in neutrino physics over the next five to ten years. Scientists from particle, astroparticle and nuclear physics participated in the workshop. The workshop examined promising opportunities for neutrino physics in the intermediate term, including possible new small to mid-scale experiments, US contributions to large experiments, upgrades to existing experiments, R&D plans and theory. The workshop was organized into (...) two sets of parallel working group sessions, divided by physics topics and technology. Physics working groups covered topics on Sterile Neutrinos, Neutrino Mixing, Neutrino Interactions, Neutrino Properties and Astrophysical Neutrinos. Technology sessions were organized into Theory, Short-Baseline Accelerator Neutrinos, Reactor Neutrinos, Detector R&D and Source, Cyclotron and Meson Decay at Rest sessions.This report summarizes discussion and conclusions from the workshop. (shrink)

Due to the non-invasiveness and high precision of electroencephalography, the combination of EEG and artificial intelligence is often used for emotion recognition. However, the internal differences in EEG data have become an obstacle to classification accuracy. To solve this problem, considering labeled data from similar nature but different domains, domain adaptation usually provides an attractive option. Most of the existing researches aggregate the EEG data from different subjects and sessions as a source domain, which ignores the assumption that the source (...) has a certain marginal distribution. Moreover, existing methods often only align the representation distributions extracted from a single structure, and may only contain partial information. Therefore, we propose the multi-source and multi-representation adaptation for cross-domain EEG emotion recognition, which divides the EEG data from different subjects and sessions into multiple domains and aligns the distribution of multiple representations extracted from a hybrid structure. Two datasets, i.e., SEED and SEED IV, are used to validate the proposed method in cross-session and cross-subject transfer scenarios, experimental results demonstrate the superior performance of our model to state-of-the-art models in most settings. (shrink)

The N-Queens problem plays an important role in academic research and practical application. Heuristic algorithm is often used to solve variant 2 of the N-Queens problem. In the process of solving, evaluation of the candidate solution, namely, fitness function, often occupies the vast majority of running time and becomes the key to improve speed. In this paper, three parallel schemes based on CPU and four parallel schemes based on GPU are proposed, and a serial scheme is implemented at the baseline. (...) The experimental results show that, for a large-scale N-Queens problem, the coarse-grained GPU scheme achieved a maximum 307-fold speedup over a single-threaded CPU counterpart in evaluating a candidate solution. When the coarse-grained GPU scheme is applied to simulated annealing in solving N-Queens problem variant 2 with a problem size no more than 3000, the speedup is up to 9.3. (shrink)

The pressure control for a liquid nature gas ship is vital for the cargo handling system which is a nonlinear, unstable, and controllable complex system accompanied by the dynamics of time delay. To improve the control effect, this article proposed a robust controller based on closed-loop gain shaping algorithm by mirror-mapping approach. In addition, the complete mechanism models for the system are established to predict the changes of temperature, pressure, and liquid inventory in the cargo tank. The heat exchanges and (...) evaporation of liquid are also considered. By collecting the data from the LNG ship “Dapeng,” the system models are validated. At the same time, the comparative experiment is introduced to verify the reliability and effectiveness. The scheme has been compared with the 2-DOF structure control law of modified Smith predictor. The comparative experimental results show that the scheme proposed in this note has a strong disturbance rejection ability and steady-state performance. The controller designed in this note has advantages of simplified construction method, satisfactory control effect and robustness. (shrink)

禮是華夏傳統文化的核心。先秦古禮幽眇，傳統禮儀研究聚訟紛紜，本書綜合利用甲骨、金文、簡帛等出土資料，對先秦時期的祼禮、朝聘禮、贈饋、牲體禮等禮儀做了多角度、多視野的綜合研究，對禮儀所蘊含的思想觀念提出 了獨到的認識。研究古禮的意義，不是要恢復古制或以古律今，而是為了探究其化民成德、敦睦群倫的功能，探求其內在的人文精神，以期稽古振今。.

— We prescnt here a comparative study on the decay of chlorophyll a fluorescence yield in thylakoid membranes and photosystem 11 ‐enriched samples, measured with multifrequency cross‐correlation phase fluorometry. These measurements confirm the general conclusions of Van Mieghem ef al., obtained with a flash method, on the effects of reduction of the primary quinone acceptor on ChI a fluorescence yield of PSI. Different states of the reaction centers of PSII were produced by: pretreatment with sodium dithionite and mcthyl viologen followed (...) by laser illumination: the doubly reduced QA centers: with laser illumination or pretreatment with diuron: QA‐ centers; and the addition of micromolar concentration of dichlorobenzoquinonc : oxidized QA centers. The data were analyzed with Lorentzian distribution as well as with multiexponential fluorescence decay functions. The analysis with Lorcntzian distribution function showed that upon formation of QA. the major lifetime distribution peak shifted to longer lifetimes: from 0.25 ns to 1.66 ns and from 0.24 ns to 1.31 ns. However, when QAHZ was formed, the lifetime distribution peaks shifted back to shorter lifetimes both in thylakoids and PSIl membranes. Multiexponential analysis showed three lifetime components: fast, middle and slow. When QA was formed in PS11 centers, the amplitude of the fast Component decreased, but both thc amplitude and the lifetime of the middle component increased severalfold. However, when QA was doubly reduccd, the amplitude of the fast component increased and the amplitude of the middle component decreased: in addition, the lifetime of the slow component increased. All of the above results are consistent with the conclusions that PS11 charge separation is decreased when QA is formed and increased when doubly reduced QA is formed. Copyright © 1993, Wiley Blackwell. All rights reserved. (shrink)

Creative role identity is an important antecedent of innovative behaviors. Both the mechanism of how external factors and individual factors affect the formation of creative role identity and details of this process have yet to be discovered. Based on data collected from 226 students in 6 classes at a university in Guangdong during the development of innovative projects, the influence of innovation climate on the students’ creative role identity, especially the mediating effect of flow, was investigated. The results show that (...) the innovation climate has a positive impact on creative role identity and that flow plays a partial mediating role in this relationship. (shrink)

In the era of the knowledge economy, the improvement of national innovation systems is playing a significant role in the global entrepreneurship ecosystem. Entrepreneurs are accelerating international intellectual property applications to be competitive. What remains to be explored is the evolution of international intellectual property network in the globe. With the application of social network analysis and intellectual property application database, the global innovation network structure from 2000 to 2019 is explored. Results showed that in the period 2000–2019, the global (...) innovation network has been expanding rapidly from a sparse network to a dense and complex one. Patent application is unevenly distributed in the globe. Countries such as the US, China, and Canada have been the top countries flowing in, while Japan, Korea, EU, and Switzerland have been the main countries flowing out. Global innovation network shows an obvious “core-periphery” pattern. The distribution pattern presents a quadrilateral structure with the four core regions of “US, Japan, EU, and China” as the apex. This analysis contributes to the visualization of the global layout of intellectual property and the evolution trend by analyzing intellectual property application networks. This can provide important experience reference for enterprises to study the global entrepreneurship ecosystem. (shrink)

Employability is a vital aspect for human development in career fields. In order to explore the factors affecting the employability of finance and trade graduates in higher vocational colleges, the researchers focused on human development in educational settings and conducted a piece of quantitative research within nine higher vocational colleges. The study uses descriptive statistical analysis to demonstrate the sample structure, using t-test, rank sum test, and chi-square test to assess the variables. It also adopts exploratory factor analysis to identify (...) the classification of both educational practice and employability. Then, a multivariable linear regression model was adopted to examine the relationships between three main factors as well as the employability and career development of finance and trade graduates. The findings imply that the soft skills and basic skills of finance and trade college graduates have immensely improved through educational practice; graduates with high motivation for learning could enhance their soft skills and more internships or club engagement brings stronger professional skills. Based on these results, higher vocational colleges, enterprises, policymakers, teachers, and finance and trade graduates will benefit from the findings related to the reform of educational practice for strengthening graduate employability and human development. The originality of this paper is the conceptual evolution of finance and trade college graduate employability, as well as the empirical analysis on educational practice, student engagement, and family background affecting their human development. (shrink)

This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 of Bailey et al. :1–26, (...) 2010), Chinese accounting students exhibit post-conventional levels of moral development similar to the highest levels reported, whereas Chinese accounting practitioners report post-conventional levels of moral development similar to the lowest levels of post-conventional moral development reported by the practitioners in Western countries. Furthermore, female Chinese accounting students score significantly higher on the post-conventional level of the development stage than do the male Chinese students, but there is no significant gender effect in P scores between the male and female accounting practitioners. (shrink)

The executives of listed firms play an important role in the fulfillment of corporate social responsibility. Based on behavioral consistency theory, this study examines the association of CSR performance among multiple firms for the same executive served at different times. By tracking the movement of executives across Chinese listed firms over the period 2010–2019, we find that there is a significantly positive association between the predecessor and the successor firm’s CSR performance for the same executive, implying that an individual’s value (...) and preference for CSR maintain consistency within a certain period of time. We also find that a longer employment gap and lower internal control effectiveness will damage the association of CSR performance between the predecessor and the successor firm. Our results are robust to testing in subsamples and controlling the endogeneity problems. Our conclusion provides a new perspective to understand the influence mechanism of CSR performance in the context of inter-firm executive mobility and provides empirical evidence for listed firms to improve their decision-making in hiring and evaluating executives. (shrink)

In this paper, we put forward a time-delay ecological competition system with food restriction and diffusion terms under Neumann boundary conditions. For the case without delay, the conditions for local asymptotic stability and Turing instability are constructed. For the case with delay, the existence of Hopf bifurcation is demonstrated by analyzing the root distribution of the corresponding characteristic equations. Furthermore, by using the normal form theory and the center manifold reduction of partial functional differential equations, explicit formulas are obtained to (...) determine the direction of bifurcations and the stability of bifurcating periodic solutions. Finally, some simulation examples are provided to substantiate our analysis. (shrink)

Parallel attribute reduction is one of the most important topics in current research on rough set theory. Although some parallel algorithms were well documented, most of them are still faced with some challenges for effectively dealing with the complex heterogeneous data including categorical and numerical attributes. Aiming at this problem, a novel attribute reduction algorithm based on neighborhood multigranulation rough sets was developed to process the massive heterogeneous data in the parallel way. The MapReduce-based parallelization method for attribute reduction was (...) proposed in the framework of neighborhood multigranulation rough sets. To improve the reduction efficiency, the hashing Map/Reduce functions were designed to speed up the positive region calculation. Thereafter, a quick parallel attribute reduction algorithm using MapReduce was developed. The effectiveness and superiority of this parallel algorithm were demonstrated by theoretical analysis and comparison experiments. (shrink)

The study takes an interaction perspective to examine possible interaction effects of goal orientation, psychological capital, and organizational innovation climate aimed at enhancing employees’ innovation behavior. A total sample of 398 employees were selected in Chinese enterprises. The descriptive statistical analyses, multiple regression, and bootstrap approach are adopted to test the interactive effects after controlling for gender, age, years for work of employees, type of enterprises, and industry. Results indicate that learning goal orientation and proving goal orientation have a positive (...) effect on employees’ innovation behavior through psychological capital. The positive relationship between psychological capital and employees’ innovation behavior is stronger when employees perceive more organizational innovation climate. Additionally, the positive effect of learning goal orientation and proving goal orientation on employees’ innovation behavior is stronger in high organizational innovation climate through high-level psychological capital than in low organizational innovation climate. However, the negative effect of avoiding goal orientation on innovation behavior is not significant. Finally, implications and further research are discussed. (shrink)