Committing financial fraud is a serious breach of business ethics. However, there are few large scale studies of financial fraud, which involve ethical considerations. In this study, we investigate the pervasive financial scandals, which by the end of 2012 involved more than a third of the US-listed Chinese companies. Based on a sample of 262 US-listed Chinese companies, we analyze factors that differentiate between firms that commit financial fraud and those that do not. We find that firms more predisposed to (...) unethical behavior, due to their low regional social trust in the home country and low respect for regulations and laws as proxied by political connections, are more likely to commit accounting and financial fraud. They take advantage of low hurdles for listing via reverse mergers and avoid third-party monitoring through poor governance and auditors. Finally, we find evidence, after these scandals, of non-fraudulent firms differentiating themselves from the fraudulent firms by sending costly signals such as insiders purchasing shares, increasing dividends, and going private. (shrink)

Music reduces pain in fibromyalgia (FM), a chronic pain disease, but the functional neural correlates of music-induced analgesia (MIA) are still largely unknown. We recruited FM patients ( n = 22) who listened to their preferred relaxing music and an auditory control (pink noise) for 5 min without external noise from fMRI image acquisition. Resting state fMRI was then acquired before and after the music and control conditions. A significant increase in the amplitude of low frequency fluctuations of the BOLD (...) signal was evident in the left angular gyrus (lAnG) after listening to music, which in turn, correlated to the analgesia reports. The post-hoc seed-based functional connectivity analysis of the lAnG showed found higher connectivity after listening to music with right dorsolateral prefrontal cortex (rdlPFC), the left caudate (lCau), and decreased connectivity with right anterior cingulate cortex (rACC), right supplementary motor area (rSMA), precuneus and right precentral gyrus (rPreG). Pain intensity (PI) analgesia was correlated ( r = 0.61) to the connectivity of the lAnG with the rPreG. Our results show that MIA in FM is related to top-down regulation of the pain modulatory network by the default mode network (DMN). (shrink)

The intelligent transportation system under the big data environment is the development direction of the future transportation system. It effectively integrates advanced information technology, data communication transmission technology, electronic sensing technology, control technology, and computer technology and applies them to the entire ground transportation management system to establish a real-time, accurate, and efficient comprehensive transportation management system that works on a large scale and in all directions. Intelligent video analysis is an important part of smart transportation. In order to improve (...) the accuracy and time efficiency of video retrieval schemes and recognition schemes, this article firstly proposes a segmentation and key frame extraction method for video behavior recognition, using a multi-time scale dual-stream network to extract video features, improving the efficiency and efficiency of video behavior detection. On this basis, an improved algorithm for vehicle detection based on Faster R-CNN is proposed, and the Faster R-CNN network feature extraction layer is improved by using the principle of residual network, and a hole convolution is added to the network to filter out the redundant features of high-resolution video images to improve the problem of vehicle missed detection in the original algorithm. The experimental results show that the key frame extraction technology combined with the optimized Faster R-CNN algorithm model greatly improves the accuracy of detection and reduces the leakage. The detection rate is satisfactory. (shrink)