As a rapidly growing emerging capital market, China has attracted the attention of both investors and scholars. To alleviate the expectation of external users of listed companies’ financial statements to “discount” items in levels 2 and 3 of the fair value measurement, listed companies will treat these items as conditional conservatism. It refers to the conservatism of companies when confirming bad news of unrealized gains and losses sooner than confirming good news. A sample was selected for empirical analysis to verify (...) the existence of this relationship. The results are as follows: the higher the proportion of levels 2 and 3 fair value measurements, the stronger the conditional conservatism of the company’s profit and loss; the higher the proportion of cash holding of operating activities in a company’s operating profit and the higher the audit quality, the higher the proportion of levels 2 and 3 fair value hierarchy measurements, and the stronger the conditional conservatism of the company’s profit and loss; and the lesser the internal control defects in a company, the higher the proportion of levels 2 and 3 fair value hierarchy measurements, and the stronger the conditional conservatism of its profit and loss. The findings provide empirical evidence to identify listed companies adopting conditional conservatism to alleviate discounting expectations of fair value items of financial statements’ external users and provide a reference for improving the standards and regulation of listed companies. (shrink)

The human brain shows neuroplastic adaptations induced by motor skill training. However, the description of the plastic architecture of the whole-brain network in resting-state is still limited. In the present study, we aimed to detect how motor training affected the density distribution of whole-brain resting-state functional connectivity (FC) brain in fast-ball student-athletes using resting-state functional magnetic resonance imaging (fMRI) data of student-athletes (SA), and non-athlete healthy controls (NC). The voxel-wise data-driven graph theory approach, namely global functional connectivity density (gFCD) mapping (...) was applied. The results showed that the SA group exhibited significantly decreased gFCD in brain regions centered at left triangular part of inferior frontal gyrus (IFG), extending to opercular part of left IFG and middle frontal gyrus (MFG) compared with NC group. The findings supported the idea of an increased neural efficiency of athletes’ brain in the brain regions associated with attentional-motor modulation and executive control. Furthermore, the behavioral results demonstrated that in the SA group, faster executive control reaction time was associated with smaller gFCD values in left IFG. The findings implied that the motor skill training would decrease the numbers of FC in IFG to accelerate the execution control with high attentional demands, and focus the attention to the target detection the athletes are interested in. (shrink)

This study examined how self-worth of students mediated and moderated their perceived positive teacher-student relationships and student engagement among middle-school students from rural China. Eighth graders completed surveys measuring their perceived relationships with teachers, their self-worth, and engagement. Statistical analyses revealed significant correlations among all three variables, with the strongest being between teacher-student relationships and student engagement. The structural equation modeling indicated that self-worth partially mediated the effect of teacher-student relationships on student engagement; however, positive teacher-student relationships were a stronger (...) predictor. Multigroup analyses identified self-worth as a moderator, whereby students with lower self-worth were more reliant on positive teacher-student relationships to enhance their engagement. This study provides insights into how self-worth of students and their perceived positive teacher-student relationships influence their academic engagement in disadvantaged rural areas of China. (shrink)

Objective: Automatic detection of auditory stimuli, represented by the mismatch negativity, facilitates rapid processing of salient stimuli in the environment. The amplitude of MMN declines with ageing. However, whether automatic detection of auditory stimuli is affected by visually perceived negative emotions with normal ageing remains unclear. We aimed to evaluate how fearful facial expressions affect the MMN amplitude under ageing.Methods: We used a modified oddball paradigm to analyze the amplitude of N100 and MMN in 22 young adults and 21 middle-aged (...) adults.Results: We found that the amplitude of N1 elicited by standard tones was smaller under fearful facial expressions than neutral facial expressions and was more negative for young adults than middle-aged adults. The MMN amplitude under fearful facial expressions was greater than neutral facial expressions, but the amplitude in middle-aged adults was smaller than in young adults.Conclusion: Visually perceived negative emotion promotes the extraction of auditory features. Additionally, it enhances the effect of auditory change detection in middle-aged adults but fails to compensate for this decline with normal ageing.Significance: The study may help to understand how visually perceived emotion affects the early stage of auditory information processing from an event process perspective. (shrink)

This paper provides a detailed description of the recommendation system and collaborative filtering algorithm to optimize the English learning platform through the collaborative filtering algorithm and analyses the algorithmic principles and specific techniques of collaborative filtering. After introducing the recommendation system and collaborative filtering algorithm, this paper elaborates on the theoretical basis and technical principles of the recommendation algorithm based on cognitive ability and difficulty and provides an in-depth analysis of the design and implementation of the recommendation algorithm by combining (...) cognitive diagnosis theory, readability formula, and English knowledge map, which provides a comprehensive and solid theoretical guidance and support for the application development of the online English learning platform. The system is tested by building a Spring Cloud platform, importing actual business data, focusing on the validation of the recommendation model, and connecting the recommendation system to the formal production system to analyse the recommendation effect. Compared with the original recommendation method, the online English learning platform designed and implemented in this paper based on the cognitive ability and difficulty collaborative filtering recommendation algorithm has a better recommendation effect. The system is proved to be well designed and has certain reference and guiding value for the whole web-based online learning platform and has a broader application prospect nowadays and in the future. (shrink)

An experiment explored the acquisition of conscious and unconscious knowledge of semantic prosody in a second language under incidental and intentional learning conditions. Semantic prosody is the conotational coloring of the semantics of a word, largely uncaptured by dictionary definitions. Contrary to some claims in the literature, we revealed that both conscious and unconscious knowledge were involved in the acquisition of semantic prosody. Intentional learning resulted in similar unconscious but more conscious knowledge than incidental learning. The results are discussed in (...) terms of second language learning and the nature of unconscious knowledge. (shrink)

This research topic (RT) focused on the impact of fitness on cognitive function and development in adolescents and elderly adults from the standpoint of lifespan neuroscience. Adolescent brain development is characterized by multimodal integration of brain anatomical features and function, according to accumulating evidence. The elderly, on the other hand, suffer from age-related cognitive deterioration. Fitness may be a major factor influencing brain growth and cognitive performance throughout these two critical times for neurological development. It is a multidimensional notion that (...) includes cardiovascular fitness, muscular strength and endurance, flexibility, and body composition, as well as motor fitness (balance, agility, speed, power, and coordination). Adolescents and older people may be responsive to intervention trials aimed at improving fitness levels, such as outdoor activities, cardiovascular exercise, and mind-body practice since brain network integration and neural efficiency are rapidly altered during this period. This RT investigates how fitness influences structural and functional brain development, particularly cognitive functions, and emotional health in adolescents and elderly people, as well as training strategies that may assist cognitive progress throughout this time. It includes a clinical trial (1) and original research papers (4) on the influence of fitness on cognitive function and development in adolescents and elderly adults from a lifespan neu... (shrink)

In recent years, Liu Qingping 劉清平 has published a series of articles criticizing Confucian ethics in its modern context (see various articles by Liu), which has drawn the attention of many scholars. My friends and I have debated with him and his allies on this issue (See Guo 2002, Yang Haiwen 2002, Yang Zebo 2003, 2004a, 2004b, Ding 2003, 2005a, 2005b, Gong 2004, Guo and Gong 2004, and Wen 2005). Most of the important articles in the debate are now collected (...) in a volume I edited, A Collection of Contentions about Confucian Ethics: Focusing on the Mutual Concealment among Family Members (Guo 2005 [ed.]). In the following, I attempt to respond to some of Liu’s criticisms of Confucian ethics. (shrink)

Mou Zongsan uses the highest moral principle “autonomy” to interpret Confucius’ benevolence and Mencius’ “inherent benevolence and righteousness”, focuses on the self-rule of the will. It does not do any harm to Mencius’ learning, on the contrary, it is conducive to the communication between Chinese and Western philosophies. If we stick to Kant’s moral self autonomy and apply it to interpreting Zhu Xi’s moral theory, similarly we will discover the implications of Zhu Xi’s “autonomy” in his moral learning. Therefore, it (...) is inappropriate for Mou Zongsan to say that Zhu Xi’s ethics belongs to the autonomous one. (shrink)

In the literature, different frameworks of probabilistic epistemic logic have been proposed. Most of these frameworks define knowledge or belief by relational structure. In this paper, we explore the relationship between probability and belief, based on the Lockean thesis, and adopt neighborhood semantics that defines belief directly using probability. We provide a sound and weakly complete axiomatization for our framework. We also try to explain the lottery paradox by modelling it within our framework. Moreover, the paper presents findings concerning the (...) relationship between knowledge, belief and probability within various frameworks. (shrink)

Laws of nature are often considered to have played a crucial role in the development of modern science and continue to attract discussions in contemporary philosophy. Is there a similar idea developed in Chinese traditions? Despite its evident significance, there has not been much discussion on this question since Needham (1951) and Bodde (1979). Needham’s answer is no, and one of his main reasons is that China lacks the idea of a divine celestial lawgiver imposing order on natural phenomena; Bodde (...) largely agrees with him. In this paper, I explain why Needham’s arguments are problematic, and by examining Chinese classical texts, I argue that there is an idea of laws of nature, embodied by two notions, dao 道 and li 理. (shrink)

What is the nature of the kind of behaviour English speakers call “acting”? A popular strategy is to say that acting is a kind of pretence, and onstage actors pretend to do and say what the character does and says. This paper aims to reject this “pretence theory of acting”. To do so, first, I introduce several counterexamples showing that actors do not engage in pretending but still enact their characters; second, I argue that the reasons in favour of the (...) pretence theory of acting are not persuasive; finally, I argue that the pretence theory of acting can lead to a misunderstanding about acting. (shrink)

Editor’s AbstractGuo Qiyong is one of China's leading scholars of Confucianism, and in this essay proposes a distinctive way of thinking about Mainland New Confucianism that is notable for excluding Jiang Qing, Chen Ming, and some other self-identified Mainland New Confucians. Guo says that the fundamental political goal of all New Confucians has been “liberalism”; he argues that values like democracy and human rights can be both universally shared and yet retain distinctive, local differentiations.

For many energy companies in China, green brand strategy is becoming an important approach to enhance competitive advantage. However, greenwashing behaviors result in a crisis of trust. Existing research focuses on green marketing, but is silent on the institutional view of the trust crisis resulting from greenwashing by energy brands. Thus, this study takes a decoupling perspective from institutional theory and considers legitimacy, energy policy management, and green brand theories to shed light on the path from the decoupling of an (...) energy brand from green promise to green energy brand trust and the role of brand legitimacy and brand loyalty. It then analyzes survey data to conclude that DEBG not only has a direct negative effect on GEBT but also has an indirect influence through the vital mediating role of green energy brand legitimacy. Moreover, brand loyalty is a moderating factor and can alleviate the energy brand trust crisis. These findings not only can enrich the theories of energy brand management and green marketing but also offer important implications for energy policy management. (shrink)

Dysregulation of lipid metabolism is a commonly observed feature associated with metabolic syndrome and leads to the development of negative health outcomes such as obesity, diabetes mellitus, non‐alcoholic fatty liver disease, or atherosclerosis. Time‐restricted feeding/eating (TRF/TRE), an emerging dietary intervention, has been shown to promote pleiotropic health benefits including the alteration of diurnal expression of genes associated with lipid metabolism, as well as levels of lipid species. Although TRF likely induces a response in multiple organs leading to the modulation of (...) lipid metabolism, a majority of the studies related to TRF effects on lipids have focused only on individual tissues, and furthermore there is a lack of insight into potential underlying mechanisms. In this review, we summarize the current insights regarding TRF effects on lipid metabolism and the potential mechanisms in adipose tissue, liver, skeletal muscle, and heart, and conclude by outlining possible avenues for future exploration. (shrink)

Due to the currently insufficient consideration of task fitness and task coordination for task allocation in collaborative customized product development, this research was conducted based on the analysis of collaborative customized product development process and task allocation strategy. The definitions and calculation formulas of task fitness and task coordination efficiency were derived, and a multiobjective optimization model of product customization task allocation was constructed. A solution based on adaptive genetic algorithm was proposed, and the feasibility and effectiveness of the task (...) allocation algorithm were tested and verified using a 5-MW wind turbine product development project as example. (shrink)

The works of the Huang-Lao school include the seven chapters of "Tian di" , "Tiandao" , "Tianyun" , "Zaiyou, xia" , "Keyi" , "Shanxing" , and "Tianxia" . In the following we shall refer to these collectively, and by way of abbreviation, as the "Heaven's Way" chapters. Of this group of "essays," the "All Under Heaven" chapter appeared relatively early in time, whereas all the others represented later works in the book Zhuang Zi. In general, however, they all were works (...) produced in the pre-Qin era. The ideas presented by this group of essays are significantly different from those contained in the "inner chapters" of Zhuang Zi, and there are also clear and important differences between the Huang-Lao school and the other schools—namely, the Shu Zhuang school and the Wu Jun school—of latter-day Zhuang Zi thinkers. The ideas presented here of the Huang-Lao school, however, are basically consistent with the characteristics of the ideas conveyed in the "silk-scroll" ancient books on the teachings ascribed to the Yellow Emperor and to Lao Zi that have been discovered in Han-dynasty tombs, and with the way in which Sima Tan described and critiqued the school of Daoism. Therefore, we have called the authors of this group of essays the Huang-Lao school among latter-day Zhuang Zi thinkers. The works of the Huang-Lao school are not only material for the study of the evolving conditions within Zhuang Zi philosophy, but are also important grist for the mill in the study of the "teachings of the Yellow Emperor and of Lao Zi". (shrink)

Business Ethics: A European Review, EarlyView.

In "Literary Variation of Indian Buddhist Stories in Chinese 志怪 Novels," Wei Guo discusses Buddhist Sutra scriptures which have been a reservoir of inspiration for Zhiguai novels since their first introduction in Chinese literature. Buddhist texts were less relevant for the "documentary" tradition of Chinese literature owing to their rough structure, vague context, and lack of a sense of history and reality, since they were originally intended as texts of didacticism. Hence, in order to integrate these exotic literary materials with (...) local aesthetic concepts, Chinese writers explored creative adaptations including the addition of adding detail, linguistic embellishments, and the endowment of each story with specific narrative scenes in terms of character, place, and time. Guo argues that Indian Buddhist stories have been remolded in Zhiguai novels and transformed from imaginary religious literature into figurative and documentary literature whereby the convergence of the source texts with the target texts shows the processes of formation of world literature. (shrink)

This study purposed to provide a bibliometric overview of child language research from 1900 to 2021 and identify major trends in CL. A total of 48,453 research articles related to the CL were identified from the Web of Science. Co-authorship, co-word, and co-citation analysis was conducted by using VOSviewer and CiteSpace. The following was analyzed: annual distribution of related papers; related disciplines; mainstream journals; geographical and institutional distribution; hot topics; keyword burst detection; and co-citation analysis of journals, authors, and references. (...) Results showed that, under the impact of new empirical methods and new theories, the field of CL is undergoing great changes. Research hotspot and the research trends mainly concentrated on autism spectrum disorder, school readiness, oral language, reading comprehension, exposure, bilingualism, vocabulary, input, skills, kindergarten, cochlear implants, and intervention. More and more pieces of research focus on the individual difference in CL development and the importance of intervention in language education by typically developing children and some children with disabilities or language disorders. Besides, child second language acquisition also attracted a lot of attention. This bibliometric analysis is of great reference significance for researchers to understand the progress and discipline development trend in this field. (shrink)

Background and aimThe postpartum depression literacy of perinatal women is closely related to the occurrence, recognition, and treatment of postpartum depression, therefore valid instruments for evaluating the level of PoDLi are of great significance for both research and clinical practice. This study aimed to cross-culturally adapt the postpartum depression literacy scale into Chinese and to test its psychometric properties among Chinese perinatal women.Materials and methodsA cross-sectional study was conducted from April to May 2022 in a tertiary hospital in Hangzhou, Zhejiang (...) Province, China. 619 out of the 650 perinatal women that were approached via a convenience sampling method completed the Chinese version of the PoDLiS. Content validity [the content validity index of items and scale-level content validity index ] was evaluated by an expert panel. Psychometric properties, including item analysis, structure validity, convergent and discriminant validity, reliability, criterion validity, and floor/ceiling effect were examined.ResultsThe final version of C-PoDLiS is a six-factor structure consisting of 27 items, which explained 61.00% of the total variance. Adequate content validity was ensured by the expert panel. The modified confirmatory factor analysis model revealed that the 6-factor model fitted the data well. The total Cronbach’s α was 0.862, the total McDonald’s ω was 0.869, and the test-retest reliability coefficient was 0.856. Results of convergent validity and discriminant validity provided good or acceptable psychometric support. Significant correlations between scores of the C-PoDLiS and Mental health literacy scale and Attitudes toward seeking professional psychological help short form scale supported good concurrent and predictive validity, respectively. No floor/ceiling effect was found.ConclusionThe C-PoDLiS was demonstrated to be a sound instrument with good reliability and validity for evaluating Chinese perinatal women’s PoDLi levels. Its use in the future can facilitate data aggregation and outcome comparisons across different studies on this topic. (shrink)

This review explored the investigations on the role of teacher immediacy in English as a Foreign Language learners’ foreign language enjoyment. Earlier investigations have proved that teacher immediacy, such as posture, body language, vocal variety, gestures, and smile, can significantly affect learners’ positive emotions like foreign language enjoyment. It means that teachers should try both to control the feelings of their learners and manage their feelings to enhance enjoyment among learners. Moreover, studies have shown that teacher immediacy is significantly related (...) to learner motivation which is a basis for increasing foreign language enjoyment among learners. However, specific strategies can be employed to increase learner motivation, which in return increases learner foreign language enjoyment. Furthermore, the study presented the implications and future directions of this line of research for different people, such as EFL teachers, teacher educators, and foreign language scholars. The ideas can improve their awareness of teacher-student relationships, in particular, teacher immediacy and its role in learners’ foreign language enjoyment. (shrink)

The COVID-19 pandemic has brought hunger to millions of people around the world. Social distancing measures coupled with national lockdowns have reduced work opportunities and the overall household incomes. Moreover, the disruption in agricultural production and supply routes is expected to continue into 2021, which may leave millions without access to food. Coincidentally, those who suffer the most are poor people. As such, food security and tourism poverty alleviation are interlinked when discussing social problems and development. While the corporate interest (...) in tourism poverty alleviation is as old as the industrial revolution, little research has been conducted to show how social innovation can be leveraged to reinforce food security and alleviate poverty. Thus, this case study examines the food industry in rural China to establish how it conducts social innovation in food production and distribution to facilitate social development and mitigate poverty. (shrink)

Poverty is a challenge leading to food insecurity in people's minds. This article discusses food governance as a psychological mechanism to facilitate the sense of wellness in people's minds in the context of tourism poverty alleviation. Mainly, we argue that, when a government is implementing tourism poverty alleviation, not only are economic efforts, but also positive psychological feelings are required. We, thus, argue that sound food governance may increase the sense of wellness in the minds of people as food consumers (...) by increasing food safety and security. This perspective paper contributes by explicating the influences of macrolevel governance design of safer and more secure food systems on people's psychological wellness, especially against the background of tourism poverty alleviation in developing countries. (shrink)