Two types of guanxi have a close association with auditor independence in China: firm-level connections derived from state ownership and personal connections developed through management affiliations with external auditors. This article examines the effects of these two types of connection and their joint effect on audit quality. We find that state ownership and management affiliations with the external auditor both increase the probability of receiving a clean audit opinion in China. Furthermore, the probability increment brought by management affiliations for non-state-owned (...) enterprises (NSOEs) is greater than that for state-owned enterprises (SOEs). These results suggest that state ownership and management affiliations are two important types of connection that impair auditor independence, and that management affiliations are of greater importance to private-sector firms than to SOEs. (shrink)

先秦时期是"礼崩乐坏"的社会动乱时期, 先秦儒家敏锐地把握了社会动乱的根源所在等级秩序的破坏; 他们提出了解决这一问题的最佳方案--"分", 即对人群进行等级的区分与辨别, 确立一种以等级为特征的社会秩序; 秩序建构是一个永恒的治世主题; 在当下的和谐社会中, 我们可以借鉴儒家的智慧, 结合中国当代的现实, 深入思考秩序、伦理与和谐的内在关系, 从中寻求新的解答.

The gray prediction model, based on the GM method, is an important branch of gray theory with the most active research and the most fruitful results, and it is the most widely used because of its small sample size, simple modeling process, and easy to use. Such advantages have been successfully applied in many fields such as transportation, agriculture, energy, medicine, and environment and have been gradually developed into a mainstream predictive modeling method. This study combines the Three-parameter Whitenization Grey (...) Model ), which fits the inhomogeneous exponential law sequence, and the Particle Swarm Algorithm to optimize the order and background value coefficients under the condition of the minimum sum of squares of simulation errors, and hence, to solve the problem that the cumulative order is fixed to “1” and the background value coefficient value is fixed to “0.5.” As a result, a parameter-optimized gray system model with flexibility, adaptability, and dynamic adjustment is designed to simulate and predict China’s higher education gross enrollment rate. The application shows that the model has better overall simulation and prediction performance than others. On the one hand, the parametric optimization model significantly improves its own performance, and on the other hand, its intelligent and adjustable adaptivity improves the accuracy and further extends its application. (shrink)

全书分为“科教兴国”、“走向世界”、“弘扬科智”、“控制论与人口”、“断代工程”以及“师师仰贤”六个部分,共收入作品80余篇。.

本书首先介绍了大潮的回应,接着介绍了严复与实证方法、王国维与实证原则、胡适与实用主义、从实证哲学到科学信念等内容。.

A one-stop resource on the current developments in word order research, this comprehensive survey provides an up-to-date, critical overview of this widely debated topic, exploring and evaluating research carried out in four major ...

We deal with the design problem of nonfragile state estimator for discrete-time genetic regulatory networks with time-varying delays and randomly occurring uncertainties. In particular, the norm-bounded uncertainties enter into the GRNs in random ways in order to reflect the characteristic of the modelling errors, and the so-called randomly occurring uncertainties are characterized by certain mutually independent random variables obeying the Bernoulli distribution. The focus of the paper is on developing a new nonfragile state estimation method to estimate the concentrations of (...) the mRNA and the protein for considered uncertain delayed GRNs, where the randomly occurring estimator gain perturbations are allowed. By constructing a Lyapunov-Krasovskii functional, a delay-dependent criterion is obtained in terms of linear matrix inequalities by properly using the discrete-time Wirtinger-based inequality and reciprocally convex combination approach as well as the free-weighting matrix method. It is shown that the proposed method ensures that the estimation error dynamics is globally asymptotically stable and the desired estimator parameter is designed via the solutions to certain LMIs. Finally, we provide two numerical examples to illustrate the feasibility and validity of the proposed estimation results. (shrink)

本文集收入“传统道德文化的继承与批判”、“中国传统文化的现代化意义”、“关于中国传统道德和文化的几个问题”等文章61篇。.

The purpose of this study was twofold: to validate the College Teachers’ Academic Frustration Tolerance Questionnaire and the College Teachers’ Academic Performance Questionnaire and to explore the relationship between frustration tolerance and academic performance among college teachers. A total of 25 experts were recruited to modify and validate both questionnaires, and the results showed that the questionnaires had good content validity. Exploratory factor analysis provided further evidence supporting the reliability of the CTAFT and the CTAP, suggesting that the instruments are (...) reliable and valid. Confirmatory factor analysis showed that frustration tolerance affected academic performance, which could best be modeled in the three dimensions of Affect, Preferred Difficulties, and Action. A total of 450 college teachers from each faculty of both universities were then recruited to explore the significant positive correlation between academic frustration tolerance and academic performance. The results from the structural equation model suggested that AC and PD combined significantly predicted academic performance. To our knowledge, this is the first study to explore the relationship between college teachers’ academic frustration tolerance and academic performance in China. (shrink)

This research proposes an explanation for the conflicting extant evidence about whether family ownership of a business promotes proactive environmental strategy (PES). Based on insights drawn from strategic reference point theory, organizational identity theory, and the socioemotional wealth preservation perspective, we propose that family ownership has a moderated–mediated relationship with PES, with commitment as a moderator and long-term orientation as a mediator. A test using 454 China private firms with different levels of family ownership supports the hypotheses. This shows that (...) PES as a strategy related to business ethics does not happen without commitment and long-term orientation. (shrink)

On March 24, Comrade Song Renqiong read a report in the China Children's News on problems in, and resistance to, the emulation of Lei Feng. He offered the following opinions on propaganda aimed at "Emulating Lei Feng and Establishing a New Atmosphere".

While cosmopolitans are right to think that state sovereignty is derived from individuals, many cosmopolitan accounts can be too demanding in their expectations for illiberal regimes because they do not account for the attitudes of the persons with who will subject to the intervention. These ‘objectivist’ accounts suggest that sovereignty is wholly a matter of a state’s conformity to the objective demands of justice. In contrast, for ‘subjectivist’ accounts, the attitudes of citizens do matter. Subjectivist cosmopolitans do not deny the (...) objective demands of liberal justice, but argue that state sovereignty is at least partly a matter of the subjective attitude of citizens toward their state. This paper will highlight the reasons why such coercive impositions are troubling, and diagnose why objectivist theories characteristically fail to recognize them. It seeks to articulate a moderate kind of subjectivist cosmopolitanism that balances a liberal concern for rights with a worry about the imposition of political institutions or practices on a people that does not accept them. (shrink)

Efforts to distinguish therapeutic from non-therapeutic genetic interventions in the human body have floundered on the assumption that the body should be understood as a psycho-physical corpus. This article argues by contrast that the body of Christ, that is the church, should be seen as the hermeneutical key to interpreting the body, and therefore that features of the corporate life of the church can provide criteria for distinguishing acceptable from unacceptable forms of genetic intervention. Formation of the bodies of Christians (...) in the church is contrasted with the formation of the body by the reflexive project of modern self-identity. (shrink)

The times are progressing and the demand for opera performance talents is gradually increasing. In the new media environment as well as the technological environment, the teaching of opera performance in colleges and universities has ushered in the challenges of the new era, and the teaching staff of colleges and universities need to continuously improve their abilities. This paper explores the use of intelligent devices to explore the professional curriculum and teaching research in the new media environment.

This study examined the correlation between depressive symptoms, interpersonal sensitivity, and social support before and during the COVID-19 pandemic and verified causal relationships among them. The study used Social Support Scale and Symptom Self-Rating Scale to investigate relevant variables. A total of 1,414 employees from company were recruited for this longitudinal study, which a follow up study was conducted on the same group of participants 1 year later. Paired sample t-test results showed that significant differences were only found in social (...) support, not in depressive symptoms or interpersonal sensitivity. The results of correlation analysis showed that social support, depressive symptoms, and interpersonal sensitivity were significantly correlated between wave 1 and wave 2. The cross-lag autoregressive pathway showed that employees’ social support level, depressive symptoms, and interpersonal sensitivity all showed moderate stability. Crossing paths showed that wave 1 social support could significantly predict wave 2 depressive symptoms and wave 2 interpersonal sensitivity. Wave 1 depressive symptoms could significantly predict wave 2 social support, while wave 1 interpersonal sensitivity could not predict wave 2 social support. Social support can be considered as a protective factor against mental health problems. (shrink)

Frege believes that the real power to determine the sentence to show the logic of interest to "true." And with the word "truth" of redundancy on the same, he believes the lack of everyday language and the ability to determine the appropriate symbol. However, Frege, it seems that he invented the concept of text assigned to a special force to determine the sign: determine the bar. This paper attempts to demonstrate, although Frege until the final stage of his academic career (...) to determine the bar still insist to retain its logic into the language system, but the concepts and words in this design does not meet him on the relationship between logic and fuzzy real insight. A key step in the argument, we will by means of Husserl on the "faith of variation" to clarify the doctrine of "judge" and "determined" by Frege between the neglected difference. On this basis, we finally prompted a brief on the logic of Frege and true insight into the relationship between the interpretation of ambiguous direction. (shrink)

The disposition effect refers to the tendency of investors to sell winners too early and hold on to losers too long, which is one of the most documented and robust decision biases. However, few studies have looked beyond demographic and social factors on the disposition effect. The current study investigated the association between financial self-efficacy (one’s belief about their personal capability in ultimate financial goals achieving), versatile cognitive style (an individual’s capability in deploying the experiential or rational mode in ways (...) that are contextually appropriate), and the disposition effect. A total of 285 employees from finance-related business completed anonymous questionnaires regarding financial self-efficacy, rational-experiential inventory, and the disposition effect. Our findings revealed that financial self-efficacy was significantly and positively associated with versatile cognitive style and the disposition effect. Further, versatile cognitive style partially mediated the relationship between financial self-efficacy and the disposition effect. Our findings provide valuable guidance for individual investors to make financial decisions based on their characteristics. (shrink)

This book offers an introduction to the philosophy of Ham Sok Hon, an iconic figure in the intellectual and political history of modern Korea, and discusses the potential contribution of his ssial philosophy to cosmopolitanism.

A stochastic prey-predator system in a polluted environment with Beddington-DeAngelis functional response is proposed and analyzed. Firstly, for the system with white noise perturbation, by analyzing the limit system, the existence of boundary periodic solutions and positive periodic solutions is proved and the sufficient conditions for the existence of boundary periodic solutions and positive periodic solutions are derived. And then for the stochastic system, by introducing Markov regime switching, the sufficient conditions for extinction or persistence of such system are obtained. (...) Furthermore, we proved that the system is ergodic and has a stationary distribution when the concentration of toxicant is a positive constant. Finally, two examples with numerical simulations are carried out in order to illustrate the theoretical results. (shrink)