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)

ObjectiveVirtual reality grasping exercise training helps patients participate actively in their recovery and is a critical approach to the rehabilitation of hand dysfunction. This study aimed to explore the effects of active participation and VR grasping on brain function combined with the kinematic information obtained during VR exercises.MethodsThe cerebral oxygenation signals of the prefrontal cortex, the motor cortex, and the occipital cortex were measured by functional near-infrared spectroscopy in 18 young people during the resting state, grasping movements, and VR grasping (...) movements. The EPPlus plug-in was used to collect the hand motion data during simulated interactive grasping. The wavelet amplitude of each cerebral cortex and the wavelet phase coherence of each pair of channels were calculated by wavelet analysis. The total difference in acceleration difference of the hand in the VR grasping movements was calculated to acquire kinematic characteristics. The cortical activation and brain functional connectivity of each brain region were compared and analyzed, and a significant correlation was found between VR grasping movements and brain region activation.ResultsCompared with the resting state, the WA values of LPFC, RPFC, LMC, RMC, and ROC increased during the grasping movements and the VR grasping movements, these changes were significant in LPFC and LMC. The WA values of LMC in the VR grasping movements were significantly higher than those in the grasping movements. The WPCO of the cerebral cortex increased during grasping exercise compared with the resting state. Nevertheless, the number of significant functional connections during VR grasping decreased significantly, and only the WPCO strength between the LPFC and LMC was enhanced. The increased WA of the LPFC, RPFC, LMC, and RMC during VR grasping movements compared with the resting state showed a significant negative correlation with KCs.ConclusionThe VR grasping movements can improve the activation and FC intensity of the ipsilateral brain region, inhibit the FC of the contralateral brain region, and reduce the quantity of brain resources allocated to the task. Thus, ordered grasping exercises can enhance active participation in rehabilitation and help to improve brain function. (shrink)

Emotional complexity means diversity, universality, and differentiation of individual emotions. This research consisted of two studies to demonstrate the constitution of the emotional complexity. In Study 1, the participants were asked to use 10 emotional words to record the variation of emotions over 30 days in daily life. In Study 2, the experimental materials were enriched. The participants were required to note the emotions with the Positive and Negative Affect Schedule in a 3-day holiday—all the individuals in the two studies (...) needed to record the most important emotional event. As a result, the youth experienced complex emotions every day. Emotional complexity indicators included covariation index, component index, granularity index, and variability index. A four-factor model reflected a good model fit, with ????2/df = 0.33, CFI = 1.00, TLI = 1.03, RMSEA = 0.000, SRMR = 0.003, including positive differentiation, covariation of positive affect and negative affect, negative differentiation, and emotional variation. These indicators may reflect the complex experiences in everyday life. The results shed light on the emotional experience that can change greatly within 1 day and on episodes of emotional disruption resulting from an important event coupled with excessive excitement or extreme tension. (shrink)

The deviation of the conveyor belt is a common failure that affects the safe operation of the belt conveyor. In this paper, a deviation detection method of the belt conveyor based on inspection robot and deep learning is proposed to detect the deviation at its any position. Firstly, the inspection robot captures the image and the region of interest containing the conveyor belt edge and the exposed idler is extracted by the optimized MobileNet SSD. Secondly, Hough line transform algorithm is (...) used to detect the conveyor belt edge, and an elliptical arc detection algorithm based on template matching is proposed to detect the idler outer edge. Finally, a geometric correction algorithm based on homography transformation is proposed to correct the coordinates of the detected edge points, and the deviation degree of the conveyor belt is estimated based on the corrected coordinates. The experimental results show that the proposed method can detect the deviation of the conveyor belt continuously with an RMSE of 3.7 mm, an MAE of 4.4 mm, and an average time consumption of 135.5 ms. It improves the monitoring range, detection accuracy, reliability, robustness, and real-time performance of the deviation detection of the belt conveyor. (shrink)

Architectural aesthetics mainly creates architectural beauty according to the law of beauty and realizes the interaction between creative subject and object, and receptor. Its essence has been soaked and attached to all kinds of materialized carriers and behavioral subjects in the living environment. Through the aesthetic optimization of residential house type, this paper analyzes the ventilation efficiency of representative house type, which affects the prevention and control of community infectious diseases and the physical and mental health of residents. Take multiple (...) measures to strengthen the aesthetic design of residential house type, and promote the healthy development of community ecology and the cultural inheritance of harmonious society. It is helpful for architectural designers to improve their understanding of the effect of natural ventilation and provide reference means for designers to reasonably organize indoor natural ventilation in architectural design. (shrink)

Educational psychology focuses on the laws of change in the knowledge, skills, and individual psychology of the educatees in the process of education and teaching. Writing teaching is a key and difficult point in literature teaching. Nowadays, it is common for students to be afraid and tired of writing in school literature education. In view of these problems, the present work optimizes the teaching mode of writing from the perspective of reconstructing the writing subject. Through literature research and interdisciplinary analysis, (...) a questionnaire is designed to analyze the literary situation and the reconstruction of writing subjects in literary education. The questionnaire is aimed at three aspects, namely the hidden educational effect of teachers’ personality charm, the influencing factors of students’ psychology and students’ learning effect, and the influencing factors of psychology of the communication between teachers and students and teachers’ teaching effect. Then, the changes of students’ performance in literary class in these three aspects before and after using the teaching strategy of writing subject reconstruction are analyzed. Finally, the changes of students’ grades in the literary course are investigated. In this experiment, a total of 400 questionnaires were distributed, and a total of 389 questionnaires were collected. The survey results show that the number of students who feel the classroom atmosphere is active increases by 10%, the number of students who listen carefully and take notes increases by 7%, and 45% of students have improved their grades. Besides, after the implementation of the teaching strategy, most students change their attitude to the literature course, become more active, and significantly improve their motivation for learning. This study has a certain reference value for the analysis of literary situations and the reconstruction of writing subjects in literary education from the perspective of educational psychology. (shrink)

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)

In this paper, we consider a pseudo-parabolic equation, which was studied extensively in recent years. We generalize and extend the existing results in the following three aspects. First, we consider the vacuum isolating phenomenon with the initial energy \\) satisfying \\le 0\) and \ (...) asymptotic behaviors of the solutions and the energy functional. Generally speaking, we establish the exponential decay of the solutions and energy functional when the solutions exist globally, and the concrete decay rate is given. As for the blow-up solutions, we prove that the solutions grow exponentially and obtain the behavior of energy functional as the time t tends to the maximal existence time. We get further two necessary and sufficient conditions for the solutions existing globally and blowing up in finite time, respectively, under the assumption that \shrink)