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)

RESUMEN Los casos de "ver-como", presentados por Wittgenstein en la Segunda Parte de Philosophical Investigations, muestran que el concepto de "ver" se encuentra cercano al de "interpretar" y resiste su separación. El presente artículo propone un argumento para aclarar la noción de "interpretación" presente en estos casos, a partir de su comparación con los usos presentes en el Tractatus y en la Primera Parte de Philosophical Investigations. Se sostiene que dicha noción cumple el rol de determinar el sentido de lo (...) visualmente experimentado. Además, "ver" e "interpretar" mantienen un tipo de relación interna y "ver-como" puede considerarse como una "representación elástica". ABSTRACT The "seeing-as" cases, presented by Wittgenstein in the Second Part of Philosophical Investigations, show that the concept of 'seeing' is close to that of 'interpretation' and resists its separation. This article proposes an argument to clarify the notion of 'interpretation' present in these cases, from its comparison with the uses present in the Tractatus and in the First Part of Philosophical Investigations. It is argued that this notion fulfills the role of determining the sense of the visually experienced. In addition, 'to see' and 'to interpret' maintain a type of internal relationship and 'seeing-as' can be considered an "elastic representation". (shrink)

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)

Ever since the ancient Chinese paradox "white horse is not horse" was brought into the context of Western philosophy, various interpretations have been proposed by modern scholars based on different theoretical considerations, although no satisfactory consensus has been reached. Controversy focuses especially on whether the paradox implies a realist or nominalist ontology.The controversy starts from Fung Yu-lan's realist reading of Gongsun Long. Fung read "white horse is not horse" as "white-horseness is different from horseness." "The universal, horseness, is the essential (...) attribute of all horses. … Such 'horseness' is distinct from 'white-horseness'". He ascribes to Gongsun Long a Platonic realism... (shrink)

The Dao Companion to Chinese Philosophy of Logic is the first general overview of Chinese logical philosophy in English, presumably providing students and researchers of Chinese thought in the Engl...

Industrial investment funds are a new financing innovation mode that can build an effective financing channel for enterprises.Based on the panel data of Chinese Listed Companies in 2008–2017, this manuscript constructed a static panel model between industrial investment funds, government R&D subsidies, and technological innovation to empirically analyze the effects of industrial investment fund involvement and government R&D subsidies on companies’ technological innovation. The research shows that industrial investment fund involvement can increase the company’s R&D investment by providing financial funds (...) for the company, which can effectively solve the company’s lack of funds in the process of technological innovation and guarantee the smooth running of the company’s innovation activities. Secondly, government R&D subsidies can alleviate the pressure of R&D investment to a certain extent, which is conducive to promote a higher level of technological innovation in the company. Thirdly, for companies with industrial investment fund involvement, government R&D subsidies are conducive to promote technological innovation. In contrast, for companies without industrial investment fund involvement, government R&D subsidies have no significant impact on technological innovation to a certain extent or even have a “crowding out effect.”. (shrink)

Corporate citizenship represents various organizational activities and status related to the organization's societal and stakeholder obligations. This study develops five different dimensions of corporate citizenship and examines the relationship between the five dimensions and purchase intention by including two key mediators. In the proposed model of this study, purchase intention is indirectly affected by economic, legal, ethical, general philanthropic, and strategic philanthropic citizenship via the mediation of corporate identification and brand trust. Empirical testing using a survey of 353 consumers from (...) various industries confirms most of our hypothesized effects. Last, managerial implications for corporate leaders and limitations of our findings are discussed in depth. (shrink)

On analysis of Singapore local politics and the "Singapore Dream.

In “Normativity and Epistemic Intuitions”, Weinberg, Nichols and Stich famously argue from empirical data that East Asians and Westerners have different intuitions about Gettier -style cases. We attempted to replicate their study about the Car case, but failed to detect a cross - cultural difference. Our study used the same methods and case taken verbatim, but sampled an East Asian population 2.5 times greater than NEI’s 23 participants. We found no evidence supporting the existence of cross - cultural difference about (...) the intuition concerning the Gettier car case. Taken together with the failures of both of the existing replication studies, our results provide strong evidence that the purported cross - cultural difference in Gettier intuitions does not exist. (shrink)

In response to the Covid-19 pandemic, online learning has been carried out in many countries with different types of online learning models being promoted and implemented. In the global pandemic continues, the education environment is forced to change from traditional classroom or blended teaching mode to online learning teaching model. With the outbreak of COVID-19, China was the first to announce that online courses are to be implemented in February 2020. In China, whether online learning can replace traditional offline teaching (...) has become a topic worth discussing. Therefore, this study investigates university students in China by questionnaires and discussions of this topic. The study is based on the Push–Pull Mooring model. Based on 854 valid responses collected from an online survey questionnaire, structural equation modeling was employed to examine the research model. The results show that push effects, pull effects, and mooring effects all significantly influence users' switching intentions from offline to online learning platform. Finally, this study explores whether push–pull–mooring can be a reference for promoting and implementing online learning courses in Chinese colleges and universities in the future after the pandemic. (shrink)

This study explores the impact of government informatization construction on corporate digital technology innovation. It uses the integration of informatization and industrialization pilot zones in China as a quasi-natural experiment of government informatization construction, and construct a difference-in-differences model. Based on a sample of Chinese A-share corporations from 2007 to 2021, the empirical findings reveal that government informatization construction significantly promotes corporate digital technology innovation by enhancing corporate attention to digital technologies and reducing transaction costs. Furthermore, the positive impact is (...) more pronounced in the southern regions and regions with stronger intellectual property protection and high-tech and digital economy industries, as well as mature-stage corporations and corporations with higher levels of digital technology innovation. These findings provide valuable insights for implementing informatization policies and facilitating corporate digital technology innovation. (shrink)

本书简要地阐明了文学本文的创造过程,文学作品的构成及其实现过程,文学的审美价值系统及其实现过程,文学的历史发展过程。.

The evaluation index system of ecological security of marine ranching is based on the assumption that there is independence among evaluation indexes in the existing studies, which ignores the complex interactive paths of marine ranching as an artificial ecosystem. In this study, the MRES evaluation network model that includes interdependent relationships is established based on the Driver-Pressure-State-Impact-Response model and the analytic network process method. Then, the probabilistic linguistic term sets and analytic network process methods are used to calculate the weights (...) of the evaluation indexes of MRES. The overall evaluation value and the contribution rate of clusters are consequently defined and analyzed to reflect the performance of MRES. Finally, a case study is carried out for evaluating the MRES of marine ranches in Rongcheng by means of the proposed method. The conclusions are summarized as follows: The weights of clusters are ranked as Responses > Impact > Driver > State > Pressure, and “scientific management of fishery resources” is the most important index; the MRES performance of marine ranches in the city of Rongcheng is at the medium security grade on the whole, and all 11 samples are driven by the response. (shrink)

The Legalist school, which played a progressive role in the history of our country, was a school of thought in direct opposition to the Confucian school. It appeared in the Spring and Autumn and Warring States periods and had its own particular economic basis and political conditions. The school which through the ages has worshiped Confucius and the chieftains of the opportunist line within our own Party have proceeded from their reactionary political needs to fabricate lies regarding the question of (...) the appearance of the Legalists and to cover over the basic differences between the two classes and lines represented by the Confucians and the Legalists. Therefore, we must uphold the Marxist theory of historical materialism and correctly analyze the economic and political sources of the Legalist school. (shrink)

Calls for complementing, modifying and ‘decolonising’ the conceptualisation and implementation of Diversity Education (e.g. multicultural, intercultural, and/or social justice education) are currently being heard in the ‘West’. This paper explores some of the characteristics and benefits of Chinese Minzu Education as a potential addition to the field. Our starting point is that Chinese education is often misrepresented and that knowledge about diversity in China (which includes, amongst others, minority groups and Han people), and especially about how people are educated for (...) and through it, is scarce and negatively evaluated in the ‘West’. Taking a university specialising in Minzu studies as a case study (which should not be generalized to other Minzu institutions), we problematise formal and informal aspects of Minzu education that could be inspiring to, e.g. interculturalists and multiculturalists in ‘Western’ education. Fieldwork notes, student interviews about Minzu education and models of Minzu Diversity Learning co-constructed by Minzu students, illustrate the characteristics of Minzu education in higher education. The paper ends on a call for exploring other ‘unknown’ perspectives on diversity in education emerging from the so-called peripheries of the ‘West’. (shrink)

The study examines the creation of gene-edited infants from the perspective of biopolitics. Through an analysis at the level of “body-power”, we show that the infants are a product of an advanced stage of biopolitics. On the other hand, considering the level of “space-power”, we indicate that the mechanism of space deepens the governance of population through biopower, leading to real conflicts between past and future in the present. The infants can be seen as “heterotopias of mirrors”, where super-reality replaces (...) the reality, culminating in a rational dilemma. We must also consider how to maintain our self-contemplation and naturalness when faced with the physical nature of humans and how to ensure that the state is fulfilling its role in regulating the use of gene-editing technology. Ultimately, we need to engage in a deeper rethinking and criticism of modernity to safeguard our values from being lost in the tide of modernization. (shrink)

Studies show that research and development may not always benefit entrepreneurial firms. This paper focuses on the double-edged effect of R&D activities on attracting institutional investment in entrepreneurial firms. Based on a panel dataset of 700 listed entrepreneurial firms in ChiNext, we document: an inverted-U relationship between R&D intensity and future institutional investment, which we argue is evidence that institutional investors are concerned about R&D overinvestment; an inverted-U relationship between R&D capitalization and future institutional investment, which we argue shows suspicion (...) of the institutional investors towards high R&D capitalization. Furthermore, by splitting institutional investors into venture capitals and non-venture capitals, we confirm that VCs have higher acceptance of both R&D intensity and capitalization as VCs have more expertise to alleviate a certain level of risks. (shrink)