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)

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)

Window opening behavior in residential buildings has important theoretical significance and practical value for improving energy conservation, indoor thermal comfort, and indoor air quality. Climate and cultural differences may lead to different window opening behavior by residents. Currently, research on residential window opening behavior in northwest China has focused on indoor air quality, and few probabilistic models of residential window behaviors have been established. Therefore, in this study, we focused on an analysis of factors influencing window opening behavior and the (...) establishment of a predictive model for window opening behavior. Four typical residential buildings in different locations and building types in Xi’an were selected. The indoor and outdoor environments and window opening states were measured. Subsequently, a multivariate analysis of variance was used to determine the factors that had a significant effect on window opening behavior. Single- and multiparameter logistic regression models for window opening behavior were established. Of all the measured factors, we found that indoor temperature and CO2 concentration, outdoor temperature, and relative humidity had significant effects on window opening behavior, and indoor relative humidity and noise did not. Meanwhile, the temperature was positively correlated with the window opening probability, whereas indoor CO2 concentration and outdoor relative humidity were negatively correlated. The prediction accuracy of the multiparameter model was promising, at almost 75%, and the model can provide theoretical support for modelling residential buildings in Xi’an. (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)

漢宋分爭是清代學術的結穴，也制約着民國學術的流變。 本書以重新梳理清代漢宋關系為主旨，在盡量占據文獻的基礎上轉變研究思路，將清季以來尤其是民國學人名著中廣為流傳的觀點作為前賢見識，而非清學的本事；進而在整體的觀照下，選取漢宋敘述形成的關鍵環節，即阮元— —學海堂——陳澧的大事因緣，拋開成見，使條理人事關系與解讀文獻本意相輔相成，揭示史事、觀念發生演化的歷史進程，重現清中葉所謂漢宋分爭的本相，寓解構於重構之中。 於梅舫，1980年出生，浙江紹興人，歷史學博士。先后求學於浙江師范大學歷史系、中國人民大學歷史系、中山大學歷史系、復旦大學文史研究院，現為中山大學歷史系副教授。.

As a comparative study of the virtue ethics of Aristotle and Confucius, this book explores how they each reflect upon human good and virtue out of their respective cultural assumptions, conceptual frameworks, and philosophical perspectives. It does not simply take one side as a framework to understand the other; rather, it takes them as mirrors for each other and seeks to develop new readings and perspectives of both ethics that would be unattainable if each were studied on its own.

This study aims to explore if local responsiveness pressure and subsidiary resources influence green management adoption of overseas subsidiaries, and to investigate the relationships between the level of green management adoption and performance. The 101 effective samples were collected from 583 Taiwanese firms, which are listed in the top 1000 manufactory firms and have invested in China. Though structural equation model analysis' empirical results indicate that local responsiveness pressure and subsidiary resources both have positive effects on the level of green (...) management adoption of the subsidiary. This study also suggests that the level of green management adoption is positively related to the subsidiary's performance. (shrink)

Literature on ethical behavior has paid little attention to the mechanism between macro-environmental variables and environmental performance. This study aims at constructing a model to examine the relationships which link cultural values, population growth, economic development, and environmental performance by incorporating the mediating role of education. The multiple linear regression model was employed to test the hypotheses on a 3-year-pooled sample of 51 countries. Empirical results conclude that national culture, economic development, and population growth would significantly influence environmental performance directly. (...) In addition, through the mediating effect of education, population growth and national culture would significantly affect environmental performance indirectly. These findings provide theoretical and managerial implications for constructing the mechanism of cultural values and ethical behavior in general and environmental management in particular. (shrink)

Ben shu tong guo dui yu Li Zhuowu he Yangming xue de chan shi, dui yu Zhongguo qian jin dai bu tong yu xi fang de lu xiang jin xing le bian xi, ren wei"zai Zhongguo si xiang zhong cun zai zhe bu tong yu Ouzhou si xiang shi de zhan kai de Zhongguo du zi de si xiang shi de zhan kai", fan dui yi ban chang jian de, yi Ouzhou de li shi zhan kai he jia zhi guan (...) wei ji zhun de xi fang zhong xin lun li shi guan, cong er zai Zhongguo nei zai de si xiang li lu zhong xun zhao Zhongguo de"jin dai"ji qi"qu she yu fa zhan"; ta hai da po le zai Riben tong xing de dui yu Li Zhuowu tong xin shuo shi ge ren zhu yi biao xian de fu qian shuo fa, ba Li Zhuowu wan qi de fu za si xiang, te bie shi fo jiao si xiang zai ta shen shang de du te ti xian tui xiang dui yu ming dai si xiang ben shen de jie shi. (shrink)

本書將由啟發學者明道的經典系統構成的“學統”，將由親相授受的師徒傳授系統構成的“師統”。朱熹深鑒於二程門人不能準確全面傳承二程思想的歷史教訓，認識到“師統”與“學統”二者不可偏廢，既重視面對面的講學授 徒，更重視學術著作的文本建設。但在他去世後出現了極端崇拜“師統傳道”的現象，以及“學統傳道”論者針對此種極端崇拜的反擊，“師統”與“學統”的互動和張力，貫穿于宋元朱子學升沉消長的始終，勾畫了生機勃勃、 千峰競秀的學術思想圖景。.

Customer citizenship behavior has attracted widespread attention from scholars due to its capacity of enabling enterprises to gain competitive advantages of low costs and high efficiency by giving full play to the initiative of customers. Based on the S-O-R Model, we have established the theoretical model to study the influence imposed by social support of online travel platform enterprises on customer citizenship behavior against the backdrop of the sharing economy. This research tests the fitting of the theoretical model and its (...) fundamental hypotheses using 626 samples acquired from the investigation with SPSS26.0 and AMOS25.0. Results indicate that the social support has a positive influence on customer citizenship behavior. Social support could have a positive influence on positive emotions. Social support has no significant negative effect on negative emotions. Positive emotions have a positive influence on customer citizenship behavior. Negative emotions have a negative influence on customer citizenship behavior. Positive emotions play a mediating effect in the positive influence of social support on customer citizenship behavior. Social support could have a positive influence on customer satisfaction. Customer satisfaction has a positive influence on customer citizenship behavior. Customer satisfaction plays a mediating effect in the positive effect of social support on customer citizenship behavior. Positive emotions and customer satisfaction play a chain mediating effect in the positive effect of social support on customer citizenship behavior. (shrink)

This study presents a semantic analysis of how emotions and emotional experiences are described in Chinese. It focuses on conventionalized expressions in Chinese, namely compounds and idioms, which contain body-part terms. The body-part terms are divided into two classes: those denoting external body parts and those denoting internal body parts or organs. It is found that, with a few exceptions, the expressions involving external body parts are originally metonymic, describing emotions in terms of their externally observable bodily events and processes. (...) However, once conventionalized, these expressions are also used metaphorically regardless of emotional symptoms or gestures. The expressions involving internal organs evoke imaginary bodily images that are primarily metaphorical. It is found that the metaphors, though imaginary in nature, are not really all arbitrary. They seem to have a bodily or psychological basis, although they are inevitably influenced by cultural models. (shrink)

The Einstein-de Broglie soliton concept is applied to simulate stationary states of an electron in a hydrogen atom. According to this concept, the electron is described by the localized regular solutions to some nonlinear equations. It is shown that the electron-solilon center travels along some stationary orbit around the Coulomb center. The electromagnetic radiation is absent as the Poynting vector has non-wave asymptote O(r −3)after averaging over angles.

1. Katachi no odissei -- 2. Rinshō no chi -- 3. Aku no tetsugaku nōto 4. Zōho 21-seiki mondaigun ; Jutsugoshū II -- 5. Shūkyō to kagaku; Jinruichi shō -- 6. Shinpen Nihon bunka ni okeru aku to tsumi ; Shōnenba -- 7. Jutsugoteki sekai to seido -- 8. Seishin no fūga -- 9. Shinpen Pasukaru to sono jidai -- 10. Shinpen kindai Nihon ni okeru seido to shisō.

Atomic-scale computer simulation has been used to study the thermally activated atomic transport of self-interstitial atoms in the form of planar clusters in pure Cu and f -Fe. There is strong evidence that such clusters are commonly formed in metals during irradiation with high-energy particles and play an important role in accumulation and spatial distribution of surviving defects. An extensive study of the mobility of SIA clusters containing two to 331 interstitials has been carried out using the molecular dynamics simulation (...) technique for the temperature range from 180 to 1200 K. The results obtained show that clusters larger than three to four SIAs are one-dimensionally mobile in both Cu and Fe. Large clusters of more than 100 SIAs in Cu and 300 SIAs in Fe have significantly reduced mobility. The problem of describing one-dimensional motion in three-dimensional space is discussed. An attempt is made to describe the mobility of SIA clusters within the approximation of 1D diffusion. For clusters in both metals the effective migration energy of 1D diffusion as estimated via the jump frequency of the cluster centre of mass is found to be independent of the number of SIAs in the clusters, although the cluster jump frequency decreases with increasing cluster size. Mechanisms of 1D mobility of interstitial clusters are discussed. (shrink)

The main difference between Calvinism and Arminianism lies in different approaches to the solution of the problem of the relation of providentialism and freedom of human freedom. This problem finds in theology its direct reflection in the soteriology, that is, the doctrine of salvation. In practice, however, it goes beyond these limits, since it reflects the attitude of man to the outside world, is the cornerstone of human world understanding, motivates its behavior. Therefore, it is understandable that interest in this (...) topic during the entire existence of mankind, which found its embodiment in various theological and philosophical systems. Due to the fact that baptism plays a significant role in religious processes in Ukraine, occupying officially the fourth place in the number of its communities, uniting about 150 thousand believers, the issue of the issue in its teaching is also of interest. This is all the more since the theological views of a particular religious group are clearly reflected in the practical behavior of its supporters. (shrink)

Last year, the anniversary of all Christianity, witnessed a number of significant events caused by a new interest in understanding the problem of the unity of the Christian Church on the turn of the millennium. Due to the confidentiality of Ukraine, some of these events have or will have an immediate impact on Christianity in Ukraine and on the whole Ukrainian society as a whole. Undoubtedly, the main event, or more enlightened in the press, is a new impetus to the (...) unification of the UOC-KP and the UAOC. But we would like to focus on two documents relating to the problem of Christian unity, the emergence of which was almost unnoticed by the wider public. But at the same time, these documents are too important as they outline the future policy of other Christian denominations by two influential Ukrainian christian churches - the Russian Orthodox Church and the Ukrainian Greek Catholic Church. These are the "Basic Principles of the attitude of the Russian Orthodox Church to the" I ", adopted by the Anniversary Bishops' Council of the Russian Orthodox Church, and the Concept of the Ecumenical Position of the Ukrainian Greek Catholic Church, adopted by the Synod of the Bishops of the UGCC. It is clear that the theme of the second document is wider, but at the same time, ecumenism, unification is impossible without solving the problem of relations with others, which makes it possible to compare the approaches laid down in the mentioned documents to the building of relations with other Christian confessions. (shrink)

Exploring the history of the Baptist movement in Ukraine and Russia, one can see two contradictory trends inherent in the internal development of this movement: the tendency to unite and the tendency towards separatism. These tendencies are dominated by one another, then they develop in parallel, restraining one another. Another VS Solovyov noted that Protestants, unlike Catholics, have an idea of ​​salvation in "small ships", which leads to separate tendencies in Protestantism. These tendencies find their theological substantiation in principle of (...) independence or autonomy of each separate Baptist community, which is one of the fundamental principles of the practical life of Baptist churches. The autonomy of each community consists in the fact that no organizational, administrative or governing authority over the community exists, that is, the community itself determines its confession and the issue of church discipline. (shrink)

In the article the art originality of G. Swift’s novel "Waterland" is considered through the neomythologism traditions in the 20th century culture. The analysis shows that ironic representation of archetype images and plot models is determined by ideologems forming the European civilization and causing its present crisis. At the same time the art world of the work is organized by myth thinking laws and treated as myth novels of such authors as G. Marquez, Th. Mann, J. Updike. "Waterland" is a (...) new myth where the salvation of the European civilization is possible due to human aspiration for life, progress, order and ideal. (shrink)

In the article, the semantics of image text in media discourse is reviewed. The authors describe the growing influence of media on society as well as its means in formation of the certain opinion on events or stereotyping in one single social group. They draw attention to the process of globalization typical for modern society and emphasize that the potential of media is turned to unification of society, presentation of common standards, values and all humankind’s fashion. The authors of the (...) article are concerned with the problem of ethnical identity and the need to develop and promote the image of different ethnic groups. One of the tools for creating an image is an image text. In image text, the information is presented in a way that the audience perceives all events and persons mentioned in it positively. The significant quality of the image text is an estimated lexicon. There are several types of such material, for example: note, interview, report, biography etc. In addition, the authors of the article explore the image texts based on the materials published in mass media of the Republic of Buryatia. These materials make the positive image of Buryats, representing the smallest ethnic group of Baikal Region. In conclusion, the authors note that the media discourse of the image texts have considerable influence on the objective reality and human behavior. Taking into consideration the experience of using the image texts in politics, business, and other spheres of human activities, they can become one of effective means of development the image of ethnic group. (shrink)

If, after a century of analysis there is a turn to synthesis, Hua-yan and Whitehead will become important resources. Especially given the radical difference of their historical contexts, their similarity is striking, but they differ on time. Whitehead is clear that relations to the future always differ in kind from those to the past, and Theravada Buddhists agree. But Hua-yan is open to a greater symmetry in enlightened experience.

Argues that during the late Imperial period, all three main religious strains in China embraced an ethic that everyone should engage in labor as a crucial component to their personal enlightenment and their duty to society. This is what brings together new Chan (Zen in Japanese) Buddhism; new religious Daoism; and new Confucianism. All three new religions had to overcome traditional elitist biases and moral concerns about working for individual material results. To overcome traditional assumptions and practices, as well as (...) to embrace the priority of working for one's livelihood, required the religious practitioners to resolve tensions within their own minds and often with precepts of earlier forms of their religious traditions. The final section of the book focuses on the changing social status of merchants, their enhanced self-confidence in their identity and profession, and their manifestation of the new work ethics in their mercantile activities, especially from 1500 to 1820. (shrink)