The acquisition of professional knowledge is a core issue in the formation of auditor industry expertise; however, previous literature has neglected the time required for auditors to acquire professional knowledge. We examine the audit quality and fees of audit firms in different stages of an auditor acquiring professional knowledge and find that, in the initial stage of the process of knowledge acquisition, audit quality and audit fees decrease. However, in the long run, knowledge learning has a more obvious effect on (...) the improvement of audit quality and audit fees. Specifically, knowledge learning has a positive effect on the development of audit firms. (shrink)

This article aims to explore a more suitable prediction method for tourism complex environment, to improve the accuracy of tourism prediction results and to explore the development law of China’s domestic tourism so as to better serve the domestic tourism management and tourism decision-making. This study uses grey system theory, BP neural network theory, and the combination model method to model and forecast tourism demand. Firstly, the GM model is established based on the introduction of grey theory. The regular data (...) series are obtained through the transformation of irregular data series, and the prediction model is established. Secondly, in the structure algorithm of the BP neural network, the BP neural network model is established using the data series of travel time and the number of people. Then, combining BP neural network with the grey model, the grey neural network combination model is established to forecast the number of tourists. The prediction accuracy of the model is analyzed by the actual time series data of the number of tourists. Finally, the experimental analysis shows that the combination forecasting makes full use of the information provided by each forecasting model and obtains the combination forecasting model and the best forecasting result so as to improve the forecasting accuracy and reliability. (shrink)

本书收集了邢贲思的作品,都是在探讨如何建立与社会主义市场经济相适应的社会主义道德体系,这与当前的精神文明建设有着十分密切的关系。.

本书共分六章,包括关于美学学科本性的审思、传统美学的现代转换、跨文化格局中的美学比较、美学作为一种文化批判理论等内容。.

Significant challenges confronting China include reducing carbon emissions, dealing with the resulting problems, and meeting various requirements for long-term economic growth. As a result, the shift in industrial structure best reflects how human society utilizes resources and impacts the environment. To meet China's 2050 net-zero emissions target, we look at how technological innovations, financial development, renewable energy investment, population age, and the economic complexity index all play a role in environmental sustainability in China. Analyzing short- and long-term relationships using ARDL (...) bounds testing, we used historical data spanning 1990–2018. According to the study's findings, the cointegration between CO2 emissions and their underlying factors was found. The deterioration of the environment directly results from financial development, increasing economic complexity, and population aging. Technical advancements, investments in renewable energy sources, and changes to the industrial structure all contribute to lower CO2 emissions. Granger causality results were also reliably obtained in this study. According to our findings in the fight against environmental problems, a key tool for meeting long-term sustainability goals is policy prescriptions that use technological innovations, renewable energy investment, and industrial structure. (shrink)

The Chinese traditional culture includes three systems of thought: Confucianism, Daoism and Buddhism. The first two are Chinese culture, and Buddhism is a foreign religion introduced from India. Although there had been conflicts among the three systems of thoughts, but integration is the mainstream in the development of Chinese cultural thought. Thus, Chinese culture has developed into a system by uniting the three religions into one with Confucianism at the centre supported by Daoism and Buddhism. For over 2,000 years, Buddhism (...) has interacted with all levels of Chinese culture such as literature, philosophy, morality, arts, architecture and religions. As a result, Buddhism has successfully integrated into the traditional Chinese culture and has become one of the three pillars. In this paper, I will discuss the Buddhist impact on Chinese culture from the following four points: (1) philosophy and moral teaching; (2) religions and popular beliefs; (3) language and literature; and (4) art and architecture. (shrink)

Background: Cognitive impairment is one of the core symptoms of schizophrenia, which is considered to be significantly correlated to prognosis. In recent years, many studies have suggested that metabolic disorders could be related to a higher risk of cognitive defects in a general setting. However, there has been limited evidence on the association between metabolism and cognitive function in patients with early-stage schizophrenia.Methods: In this study, we recruited 172 patients with early-stage schizophrenia. Relevant metabolic parameters were examined and cognitive function (...) was evaluated by using the MATRICS Consensus Cognitive Battery (MCCB) to investigate the relationship between metabolic disorder and cognitive impairment.Results: Generally, the prevalence of cognitive impairment among patients in our study was 84.7% (144/170), which was much higher than that in the general population. Compared with the general Chinese setting, the study population presented a higher proportion of metabolic disturbance. Patients who had metabolic disturbance showed no significant differences on cognitive function compared with the other patients. Correlation analysis showed that metabolic status was significantly correlated with cognitive function as assessed by the cognitive domain scores (p < 0.05), while such association was not found in further multiple regression analysis.Conclusions: Therefore, there may be no association between metabolic disorder and cognitive impairment in patients with early-stage schizophrenia.Trial Registration: Clinicaltrials.gov, NCT02880462. Registered August 26, 2016. (shrink)

This study investigates how managers in firms that have committed fraud strategically use socially responsible activities in coordination with their fraudulent financial reporting practices. Using propensity score matching to select control firms that have a similar probability of fraud in the pre-fraud benchmark period, we find that the corporate social responsibility performance of fraudulent firms in the fraud-committing period is significantly higher compared with the CSR performance of non-fraudulent control firms during this period, and compared with that during their own (...) pre-fraud benchmark periods. This higher CSR performance by fraudulent firms is achieved by means of investing in both stakeholder and third-party CSR categories and by improving in CSR strengths. Furthermore, the increase in CSR performance is more pronounced for fraudulent firms with a weak governance environment, and for firms located in high-religiosity states. Overall, our findings suggest that fraudulent firms strategically adjust their CSR performance to coordinate with their fraudulent financial activities. (shrink)

The Motin family proteins (Motins) are a class of scaffolding proteins consisting of Angiomotin (AMOT), AMOT‐like protein 1 (AMOTL1), and AMOT‐like protein 2 (AMOTL2). Motins play a pivotal role in angiogenesis, tumorigenesis, and neurogenesis by modulating multiple cellular signaling pathways. Recent findings indicate that Motins are components of the Hippo pathway, a signaling cascade involved in development and cancer. This review discusses how Motins are integrated into the Hippo signaling network, as either upstream regulators or downstream effectors, to modulate cell (...) proliferation and migration. The repression of YAP/TAZ by Motins contributes to growth inhibition, whereas subcellular localization of Motins and their interactions with actin fibers are critical in regulating cell migration. The net effect of Motins on cell proliferation and migration may contribute to their diverse biological functions. (shrink)

Background Performance evaluation is vital for IRB operations. As the number of IRBs and their responsibilities in reviewing and supervising clinical research grow in China, there is a significant need to evaluate their performances. To date, little research has examined IRB performance within China. The aim of this study was to ascertain the perspectives and experiences of IRB employees and researchers to understand the current status of IRBs; compare collected results with those of other countries; and identify shortcomings to improve (...) IRB performance. Methods This study was conducted in China from October 2020 to September 2021, using an online survey with the IRB-researcher assessment tool-Chinese version. Results 757 respondents were included in the analysis and classified into IRB employees, researchers, or those who are both IRB employees and researchers. Overall, the score for an ideal IRB was significantly higher than that of an actual IRB. Compared to the US National Validation study, Chinese participants and American participants both agree and differ in their perspectives on the most and least important ideal items. Conclusion This investigation provides a benchmark of the perceived performance of actual IRBs in China. IRBs in China can be precisely adjusted by targeting identified areas of weakness to improve their performances. (shrink)

本书侧重分析中华民族哲学智慧的个性及其对人类哲学文明发展的特殊贡献。中华文明从未间断并发展下来的哲学原因是中华民族不断开发不断完善的直观智慧,中华民族的哲学精神为人类简单明了地指出了走出民族冲突与宗教 冲突困惑的思路。.

本书介绍了“三个代表”重要思想是新世纪“指导自己前进的真理”;“三个代表”重要思想是对马克思主义的新发展;“三个代表”重要思想的科学内涵和内在关联;继续为实现党的基本路线和历史任务面奋斗等。.

本书从时代特征出发,通过大量生动的事实,以及马克思、恩格斯、列宁、毛泽东、邓小平和江泽民同志的著作,论述了马克思主义不断发展的理论。.

A novel fuzzy control scheme with adaptation algorithms is developed for robot manipulators’ system. At the beginning, one adjustable parameter is introduced in the fuzzy logic system, the robot manipulators system with uncertain nonlinear terms as the master device and a reference model dynamic system as the slave robot system. To overcome the limitations such as online learning computation burden and logic structure in conventional fuzzy logic systems, a parameter should be used in fuzzy logic system, which composes fuzzy logic (...) system with updated parameter laws, and can be formed for a new fashioned adaptation algorithms controller. The error closed-loop dynamical system can be stabilized based on Lyapunov analysis, the number of online learning computation burdens can be reduced greatly, and the different kinds of fuzzy logic systems with fuzzy rules or without any fuzzy rules are also suited. Finally, effectiveness of the proposed approach has been shown in simulation example. (shrink)

Dewey’s philosophy of education was heavily criticized by the Chinese Communist Party in the 1950s, which led many to believe that Dewey’s education was in complete opposition to that of the CCP. However, this study intends to prove that Dewey had a tremendous influence on the early CCP members of the 1920s. Dewey’s Chinese visit closely coincided highly with the time of the reception of Marxism in China and the eventual establishment of the CCP. Both founders of the CCP had (...) close personal relationships with Dewey, and Chen even tried to practice Dewey’s educational ideas in Southern China. As a graduate of a normal school, Mao Zedong also read and practiced Dewey’s educational philosophy. Many other CCP members read Dewey in the 1920s and then became left-wing revolutionaries. Though Dewey himself did not stand with Marxism, his idea that education is an agent of social reform paved the way for Marxism in China in theoretical and practical aspects. When an educational theory is spread abroad, it is often not accepted in a fundamentalist way, but rather in a process of collision and integration with the local tradition. (shrink)

Light mediates plant development partly by orchestrating changes in gene expression, a process which involves a complex combination of positive and negative signaling cascades. Genetic investigations using the small crucifer Arabidopsis thaliana have demonstrated a fundamental role for the down‐regulation of light‐inducible genes in response to darkness, thus offering a suitable model system for investigating how plants repress gene expression in a developmental context. Rapid progress in eukaryotic gene repression mechanisms in general, and light control of plant gene expression in (...) particular, sheds new light on how a class of ten pleiotropic COP/DET/FUS genes might function to down‐regulate light‐inducible genes in plants. (shrink)

“Moral capital” is a concept emerged in the China ethical community at the end of the 20th century. The issue of moral capital arises from discussions about economy and ethics. The controversial point in this concept consists in that morality is a kind of capital. Will morality become a capital? I think it is possible. The interpretation of the concept “capital” should go back to the logical starting point of economics, namely, “rational-economic man.” From the perspective of moral philosophy, every (...) economic activity is committed to morality. The maximization of self-interest is only a part of rationality. Rationality should also cover the acquisition of no self-interest valuable goals. People’s economic behaviors may also be connected with culture, ethics, intelligence, aesthetic appreciation or emotions. I think it is time to radically reform rationality. The issue of moral capital reinterprets capital by basing on humanity. The core of moral capital consists in the revealing of capital’s property of value; this value functions against the background of the socialist market economy system. It is the issue of economic justice in the context of contemporary China. (shrink)

Our research aimed to investigate the effectiveness of auditory, visual, and audiovisual warning signals for capturing the attention of the pilot, and how stimulus onset asynchronies in audiovisual stimuli affect pilots perceiving the bimodal warning signals under different perceptual load conditions. In experiment 1 of the low perceptual load condition, participants discriminated the location of visual targets preceded by five different types of warning signals. In experiment 2 of high perceptual load, participants completed the location task identical to a low (...) load condition and a digit detection task in a rapid serial visual presentation stream. The main effect of warning signals in two experiments showed that visual and auditory cues presented simultaneously could effectively and efficiently arouse the attention of the pilots in high and low load conditions. Specifically, auditory, AV, and visual preceding auditory stimulus by 100 ms increased the spatial orientation to a valid position in low load conditions. With the increase in visual perceptual load, auditory preceding the visual stimulus by 100 ms and A warning signals had stronger spatial orientation. The results are expected to theoretically support the optimization design of the cockpit display interface, contributing to immediate flight crew awareness. (shrink)

作為現代新儒家第二代的重鎮，牟宗三著力凸顯“現代性在中國”的民族文化特質，並與西方現代性展開“吸收”與“批判”的雙向互動。本書將牟宗三哲學置於“古今”“中西”的交會點上，探析他立足儒家思想建構“中國現 代性”的哲學思考，揭示其積極貢獻與內在問題。以牟宗三這一個案審視現代新儒家應對全球化及現代化的理論思考，其意義在於一方面以現代哲學的話語對傳統儒學予以詮釋和重構，另一方面以儒家價值為西方現代性補偏救弊 。.

A small but growing body of research suggests that witnessing mistreatment affects third-party observers’ attitudes and behaviors. Based on the framework of belief in a just world theory, this study examines perverse secondary victimization which is particularly pervasive in negative workplace gossip from a third-party perspective but has nonetheless received little attention in organizational research. We present a moderated mediation model and hypothesize that third-party observers’ deservingness judgment would mediate the effect of observed negative workplace gossip and interact with their (...) just world beliefs in predicting their unfavorable reactions toward the target. Additionally, an observer’s BJW would exacerbate the positive relationship between observed negative workplace gossip and deservingness judgment, that is, third-party observers with high BJW are more susceptible to victim derogation bias and consider that the target of gossip deserved the victimization experience to maintain their worldview. Data were collected from 210 full-time employees through online questionnaires and the empirical results supported the hypotheses. The study discusses the theoretical and practical implications of the findings. (shrink)

This paper considers two kinds of stochastic reentrant job shop scheduling problems, i.e., the SRJSSP with the maximum tardiness criterion and the SRJSSP with the makespan criterion. Owing to the NP-complete complexity of the considered RJSSPs, an effective differential evolutionary algorithm combined with two uncertainty handling techniques, namely, DEA_UHT, is proposed to address these problems. Firstly, to reasonably control the computation cost, the optimal computing budget allocation technique is applied for allocating limited computation budgets to assure reliable evaluation and identification (...) for excellent solutions or individuals, and the hypothesis test technique is added to execute a statistical comparison to reduce some unnecessary repeated evaluation. Secondly, a reentrant-largest-order-value rule is designed to convert the DEA’s individual to the SRJSSP’s solution. Thirdly, a conventional active decoding scheme for the job shop scheduling problem is extended to decode the solution for obtaining the criterion value. Fourthly, an Insert-based exploitation strategy and an Interchange-based exploration strategy are devised to enhance DEA’s exploitation ability and exploration ability, respectively. Finally, the test results and comparisons manifest the effectiveness and robustness of the proposed DEA_UHT. (shrink)

The construction projects in Pakistan have inherent problems of erroneous planning and schedule development. This dilemma has led to the failure of the majority of construction projects in Pakistan. Earlier researches have tried to curtail the increasing spectrum of inaccurate planning and schedule development. But not many research studies have shed light on the major factor of 2D CAD drawings interpretation problems, which are playing a key role in defective planning and scheduling. Moreover, the role of BIM, i.e., Building Information (...) Modeling with respect to efficient planning, has not been also discussed in detail. This study has concluded a positive impact of BIM on effective planning and scheduling in the construction industry of Pakistan. About 210 responses were obtained from experienced construction professionals of Pakistan and tested via regression analysis in order to validate this argument. It has been analyzed that 2D CAD drawings are now getting primitive and 3D technology BIM is taking its place. BIM is an efficient tool for planning and scheduling. With the start of CPEC and Multi-Billion Dollar investment on infrastructure, construction industry of Pakistan needs to uplift its existing standard in order to meet with international requirements. For this purpose, BIM has been recommended. It will not only assist in attaining flawless planning but will also increase the success rate of CPEC projects in Pakistan. (shrink)

Adolescents have gradually become a vital group of interacting with social media recommendation algorithms. Although numerous studies have been conducted to investigate negative reactions that the dark side of recommendation algorithms brings to social media users, little is known about the resistance intention and behavior based on their agency in the daily process of encountering algorithms. Focusing on the concept of algorithm resistance, this study used a two-path model to investigate the algorithmic resistance of rural Chinese adolescents in their daily (...) use of short video apps. The findings revealed that the perceived threat to freedom, algorithmic literacy, and peer influence were positively associated with the resistance willingness and intention; while the independent psychology on algorithmic recommendations significantly weakened resistance willingness and intention. Furthermore, this study verified the mediating role of resistance willingness and intention between the above independent variables and resistance behavior. Additionally, the positive impact of resistance willingness on resistance intention was confirmed. In conclusion, this study offers a comprehensive approach to further understanding adolescents’ algorithmic resistance awareness and behavior by combining psychological factors, personal competency, and interpersonal influences, as well as two types of resistance reactions. (shrink)

Interval time-varying delay is common in control process, e.g., automatic robot control system, and its stability analysis is of great significance to ensure the reliable control of industrial processes. In order to improve the conservation of the existing robust stability analysis method, this paper considers a class of linear systems with norm-bounded uncertainty and interval time-varying delay as the research object. Less conservative robust stability criterion is put forward based on augmented Lyapunov-Krasovskii functional method and reciprocally convex combination. Firstly, the (...) delay interval is partitioned into multiple equidistant subintervals, and a new Lyapunov-Krasovskii functional comprising quadruple-integral term is introduced for each subinterval. Secondly, a novel delay-dependent stability criterion in terms of linear matrix inequalities is given by less conservative Wirtinger-based integral inequality approach. Three numerical comparative examples are given to verify the superiority of the proposed approach in reducing the conservation of conclusion. For the first example about closed-loop control systems with interval time-varying delays, the proposed robust stability criterion could get MADB about 0.3 more than the best results in the previous literature; and, for two other uncertain systems with interval time-varying delays, the MADB results obtained by the proposed method are better than those in the previous literature by about 0.045 and 0.054, respectively. All the example results obtained in this paper clearly show that our approach is better than other existing methods. (shrink)

The "Wanzhang" chapter in the Mencius has this famously quoted passage:1.

Recent literature suggests that ethical leadership helps to inhibit followers’ unethical behavior, largely built on the premise that followers view ethical leaders as ethical role models and socially learn from them, thereby engaging in more ethical conduct. This premise, however, has not been adequately tested, leaving insufficient understanding concerning the conditions under which this social learning process occurs. In this study, we revisit this premise, theorizing that not all followers will equally regard the same ethical leader as being a personal (...) ethical role model, thereby bounding the leader’s effects in reducing followers’ unethical behavior. We integrate the role of follower self-concepts into social learning theory, hypothesizing that the extent followers emulate their ethical leaders is contingent on how they identify with ethics as well as the particular leader. We test our hypotheses with three-wave survey data collected from 214 employees, finding that ethical leaders are viewed as being role models only amongst followers higher in moral identity and leader identification, and that followers’ perceptions that the leader is an ethical role model mediated the effect of ethical leadership on followers’ unethical behavior. Interestingly, results for the full-model tests show that ethical leadership evokes unethical behavior amongst followers lower in both moral identity and leader identification. These results suggest that ethical leadership is not a universally useful practice to decrease unethical behavior and that a more nuanced understanding of its contingent effects needs to be better understood. (shrink)

DNA glycosylases remove aberrant DNA nucleobases as the first enzymatic step of the base excision repair (BER) pathway. The alkyl‐DNA glycosylases AlkC and AlkD adopt a unique structure based on α‐helical HEAT repeats. Both enzymes identify and excise their substrates without a base‐flipping mechanism used by other glycosylases and nucleic acid processing proteins to access nucleobases that are otherwise stacked inside the double‐helix. Consequently, these glycosylases act on a variety of cationic nucleobase modifications, including bulky adducts, not previously associated with (...) BER. The related non‐enzymatic HEAT‐like repeat (HLR) proteins, AlkD2, and AlkF, have unique nucleic acid binding properties that expand the functions of this relatively new protein superfamily beyond DNA repair. Here, we review the phylogeny, biochemistry, and structures of the HLR proteins, which have helped broaden our understanding of the mechanisms by which DNA glycosylases locate and excise chemically modified DNA nucleobases. (shrink)

After more than 40 years of development, China has established a relatively complete system of lawyers, including laws and regulations, a unified qualification examination, and lawyers associations. Today, there are nearly 600,000 lawyers working in various fields. However, the Communist regime in China has never adopted the so-called Western values of freedom and equality, the guarantee of human rights, and the rule of law, while the socialist ideology emphasizes the obedience of the individual to the collective and to the power (...) of the State, and thus the Communist Party has always emphasized management and control in its attitude toward lawyers. At the same time, because of its consistency with socialist ideology in many aspects, various concepts of traditional Chinese law have been preserved, which allowed a prejudice against lawyers based on traditional Chinese legal culture to persist to this day, to the extent that many Chinese people lack trust in lawyers. Chinese lawyers have no choice but to tactfully try to come to terms with the Communist Party and overcome traditional attitudes and unfavorable publicity against lawyers. (shrink)

Antibiotic resistance in bacteria has become a great threat to global public health. Tigecycline is a next‐generation tetracycline that is the final line of defense against severe infections by pan‐drug‐resistant bacterial pathogens. Unfortunately, this last‐resort antibiotic has been challenged by the recent emergence of the mobile Tet(X) orthologs that can confer high‐level tigecycline resistance. As it is reviewed here, these novel tetracycline destructases represent a growing threat to the next‐generation tetracyclines, and a basic framework for understanding the molecular epidemiology and (...) resistance mechanisms of them is presented. However, further large‐scale epidemiological and functional studies are urgently needed to better understand the prevalence and dissemination of these newly discovered Tet(X) orthologs among Gram‐negative bacteria in both human and veterinary medicine. (shrink)

Cyberloafing is prevalent in the workplace and research has increasingly focused on its antecedents. This study aims to extend the cyberloafing literature from the perspective of perceived overqualification among civil servants. Drawing on equity theory, we examined the effect of POQ on cyberloafing, along with the mediating role of harmonious passion on the POQ–cyberloafing relationship and the moderating role of the need for achievement on strengthening the link between POQ and harmonious passion. Using time-lagged data from a sample of 318 (...) civil servants in China, we found that POQ was positively related to cyberloafing; harmonious passion mediated this relationship; the need for achievement moderated the effect of POQ on harmonious passion as well as the indirect effect of POQ on cyberloafing via harmonious passion. Based on the findings, we discussed theoretical and managerial implications and provided future research avenues. (shrink)