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)

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)

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)

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)

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。.

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)