We examine whether analyst coverage influences corporate fraud in China. The fraud triangle specifies three main factors, i.e. opportunity, incentive, and rationalization. On the one hand, analysts may reduce the fraud opportunity factor through external monitoring aimed at discouraging managerial misconduct, which can moderate agency problems. On the other hand, analysts may increase the fraud incentive factor by pressurizing managers to achieve short-term performance targets, which can exacerbate agency problem. In either case, the potential influence of analysts on the fraud (...) rationalization factor may be more pronounced among firms that are more dependent on the capital market for corporate finance. Using a sample of Chinese listed firms, we show a negative association between corporate fraud propensity and analyst coverage, and that this effect is more pronounced among non-state-owned enterprises, which are more reliant on the stock market for external funding. These findings suggest that analyst coverage contributes to corporate fraud deterrence in emerging economies characterized by weak investor protection. The main policy implication is that further development of the analyst profession in emerging economies may benefit investors and strengthen business ethics. (shrink)

Using a metacontrast masking paradigm, prior studies have shown that a target’s color information and form information, can be processed without awareness and that unconscious color processing occurs at early, wavelength-dependent levels in the cortical information processing hierarchy. Here we used a combination of paracontrast and metacontrast masking techniques to explore unconscious color and form priming effects produced by blue, green, and neutral stimuli. We found that color priming in normal observers is significantly reduced when an additional paracontrast mask precedes (...) the target at optimal masking SOAs. However, no reduction of form-priming effects was obtained at similar optimal paracontrast SOAs. We conclude that unconscious color priming depends on an early, wavelength- or stimulus-dependent response of color neurons located at early cortical levels whereas unconscious form priming occurs at later levels. (shrink)

We use institutional-related theories and a unique natural experiment that enables an exogenous test of the influence of controlling shareholders on managerial accountability to corporate fraud. In China, prior to the Split Share Structure Reform, state shareholders held restricted shares that could not be traded. This restriction mitigated state-owned enterprise controlling shareholders’ incentives to monitor managers. The data examined show the SSSR strengthens incentives of state-owned enterprise controlling shareholders to replace fraudulent management. Our findings support the view that economic incentives (...) are important to promote corporate governance and deter fraud. (shrink)

Reorienting the Political examines the reception of two controversial German philosophers, Carl Schmitt and Leo Strauss, in the Chinese-speaking world. This volume explores the powerful resonance of both thinkers in Chinese political thought from a cross-cultural and interdisciplinary perspective.

On the Definition of Religion in Hobbes’ Leviathan It has long been a controversial topic whether Hobbes was an atheistic philosopher or a sincere Christian. A clear understanding of the issue requires an investigation into Hobbes’ view of religion. This paper tends to provide such an examination. First, it analyses the legal point of view by which Hobbes distinguishes religion from superstition. Secondly, it examines the two elements by which Hobbes defines religion: fear and power. Thirdly, it explores what true (...) religion is for Hobbes. Fourthly, after dealing with Hobbes’ rational theology, it raises certain questions about difficulties and contradictions in Hobbes’ definition of religion and true religion. Fifthly and finally, drawing on the double teaching theory and taking the purpose of Hobbes’ political theory into account, it concludes that there is a double doctrine in Hobbes on the one hand and, on the other hand, Hobbes desires to publicize the esoteric philosophic teaching in accordance with the purpose of his political philosophy, i.e. with the pursuit of a rational and free world state. (shrink)

The trigonometric table and its construction principles were introduced to China as part of calendar reform, spear-headed by Xu Guangqi in the late 1620s to early 1630s. Chinese scholars attempted and succeeded in uncovering how the construction principles were established in the seventeenth century and then in the eighteenth century expanded to include more algorithms to compute the values of trigonometric lines. Successful as they were in discoursing the construction principles, most Chinese scholars did not actually construct trigonometric tables anew. (...) In the early nineteenth century, a revolutionary approach was developed, which resembles computing a finite sum of power series to trigonometric functions of an arbitrary arc less than a one-half circle. Though hailed by many modern historians as Chinese achievements in developing “infinite series” of trigonometric functions, this approach was viewed by the actors at the time as a quick means to construct trigonometric tables. Interestingly, even with these “quick” methods, no trigonometric table was constructed. Besides the fact that constructing a trigonometric table afresh is a time-consuming business, the classification of the trigonometric table and their construction principles into different genres of knowledge by scholars offers an additional explanation of drastically uneven treatment of trigonometric tables and their construction principles. (shrink)

To understand the ethical issue of gender inequality in entrepreneurial financing, we examine the effect of angel investors’ political ideology, the conservatism–liberalism continuum, on their investments in women-owned ventures. We propose that more conservative angel investors tend to have a lower percentage of investments in women-owned ventures in their portfolios. Moreover, drawing on the gender role congruity theory, we show that when investing in women-owned ventures, more conservative angels favor women-owned ventures with a higher percentage of male co-founders and operating (...) in women-dominated industries. Our analysis, based on a longitudinal sample of 172 angels from 2010 to 2019, supports these hypotheses. Our study contributes to the literature by highlighting angel political ideology as a critical antecedent of the gender disparity in entrepreneurial financing. (shrink)

Many natural computational problems have input consisting of two or more parts, one of which may be considered a parameter. For example, there are many problems for which the input consists of a graph and a positive integer. A number of results are presented concerning parameterized problems that can be solved in complexity classes below P, given a single word of advice for each parameter value. Different ways in which the word of advice can be employed are considered, and it (...) is shown that the class FPT of tractable parameterized problems has interesting and natural internal structure. (shrink)

A completeness theory for parameterized computational complexity has been studied in a series of recent papers, and has been shown to have many applications in diverse problem domains including familiar graph-theoretic problems, VLSI layout, games, computational biology, cryptography, and computational learning [ADF,BDHW,BFH, DEF,DF1-7,FHW,FK]. We here study the parameterized complexity of two kinds of problems: (1) problems concerning parameterized computations of Turing machines, such as determining whether a nondeterministic machine can reach an accept state in \documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} (...) \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document} $k$\end{document} steps (the Short TM Computation Problem), and (2) problems concerning derivations and factorizations, such as determining whether a word \documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document} $x$\end{document} can be derived in a grammar \documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document} $G$\end{document} in \documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document} $k$\end{document} steps, or whether a permutation has a factorization of length \documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document} $k$\end{document} over a given set of generators. We show hardness and completeness for these problems for various levels of the \documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document} $W$\end{document} hierarchy. In particular, we show that Short TM Computation is complete for \documentclass[12pt]{minimal} \usepackage{amsmath} \usepackage{wasysym} \usepackage{amsfonts} \usepackage{amssymb} \usepackage{amsbsy} \usepackage{mathrsfs} \usepackage{upgreek} \setlength{\oddsidemargin}{-69pt} \begin{document} $W[1]$\end{document}. This gives a new and useful characterization of the most important of the apparently intractable parameterized complexity classes. (shrink)

The environmental quality and subjective environmental evaluations in urban open spaces are essential. In this study, the effects of building, green, and water landscapes, which are typical visual landscapes, on the subjective environmental evaluations in different seasons were analyzed by conducting questionnaire surveys and field measurements in a severely cold city. It was found that the visual landscapes significantly affected subjective environmental evaluations in winter and summer, but there were no effects in the transitional season. In summer, compared with the (...) building and green landscape, the thermal sensation vote in the water landscape was the lowest at 0.4, and the differences were 0.3∼1.0. However, the thermal comfort vote in the water landscape was found to be 0.6 times higher. In winter, the thermal sensation and comfort votes in the water landscape were the lowest, the average evaluation under different UTCI was –2.2, and the results were similar for the overall comfort evaluation. In addition, the subjects believed that green and water landscapes improved thermal comfort and had more significant effects on improving the environmental temperature in the three seasons. Additionally, visual landscape evaluations significantly affect subjective environmental evaluations in summer than in the winter and transitional season; the higher the visual landscape evaluation, the better the thermal and overall comfort. (shrink)

本书收入论文17篇,从宏观上探讨宗教伦理及基督教伦理问题,根据圣经探讨基督教的伦理道德观,关注基督教的生态伦理问题,以及神学问题的研究。.

Relational Egalitarianism focuses on the construction of equal social relationships between persons. It strongly opposes luck egalitarianism, which understands equality as a distributive ideal. In Cohen’s theory of justice, luck egalitarianism and relational egalitarianism simultaneously exist, and Cohen provides arguments corresponding to each. In this paper, we explore the manifestation of tension between these two forms of egalitarianism in his theory. In addition, we also reconstruct some possible solutions provided by Cohen to soften this tension, including the three approaches of (...) market mechanism, egalitarian ethos and value pluralism, and find them to be unsuccessful. This tension is a serious challenge that needs to be addressed in Cohen’s theory of justice. (shrink)

ArgumentThis article documents the reasoning in a mathematical work by Mei Wending, one of the most prolific mathematicians in seventeenth-century China. Based on an analysis of the mathematical content, we present Mei’s systematic treatment of this particular genre of problems,fangcheng, and his efforts to refute the traditional practices in works that appeared earlier. His arguments were supported by the epistemological values he utilized to establish his system and refute the flaws in the traditional approaches. Moreover, in the context of the (...) competition between the Chinese and Western approaches to mathematics, Mei was motivated to demonstrate that the genre offangchengproblems was purely a “Chinese” achievement, not discussed by the Jesuits. Mei’s motivations were mostly expressed primarily in the prefaces to his works, in his correspondence with other scholars, in synopses of his poems, and in biographical records of some of his contemporaries. (shrink)

This book is about an alternative mode of reading, thinking, and representing the intricacies of human experience in Chinese literature of the late twentieth century, which the author calls the aesthetics of the 'beyond.' It investigates how contemporary Chinese writers, by means of dynamic interface of literary practice and cultural philosophical considerations, engage the reader in critical reflection on and aesthetic appreciation of the complexity of human conditions. By studying the 'beyond' in its various manifestations: the semiotics of human embodiment, (...) the discourse of the phantasm, the politics of nostalgia with regard to 'origin' and 'center,' and the metaphysics of death in the writings of some major contemporary Chinese writers, the book explores the ways in which the 'beyond' is constructed as a new paradigm of critical thinking in literary, aesthetic, and philosophical terms. It examines how its discursive strategies, structural features, and aesthetic possibilities are presented and how varied literary tropes are used in an attempt to unravel human experience in all its aspects. (shrink)

This study investigated the effect of non-task language in language switching experiment. Non-task language refers to participants’ language(s) (regardless of proficiency level) that are not used in any trials throughout the experiment. We recruited 60 Tibetan-Chinese-English trilinguals (grade-12 high school students with a median age of 17) to perform a lexical decision (word vs. non-word) task in only two of their languages. We repeated the experiment three times to present each language pair once. In each experiment, the participants were divided (...) into two groups which significantly contrasted with each other in their non-task language while remained comparable in the two task languages. Response time (RT) and error rate (ER) have been examined to evaluate task performance. The interaction between task performance and the participants’ proficiency in the non-task language was also examined. The results showed null effect of language switching. In addition, the effect of the non-task language was not found. These results were interpreted with reference to the main models of bilingual visual word recognition and the role of orthography specificity. (shrink)

With comparative case studies from China, Taiwan and Hong Kong, Jianlin Chen's new work offers a fresh, descriptive and normative perspective on law and religion. This presentation of the original law and religious market theory employs an interdisciplinary approach that sheds light on this subject for scholars in legal and sociological disciplines. It sets out the precise nature of religious competition envisaged by the current legal regimes in the three jurisdictions and analyses how certain restrictions on religious practices may facilitate (...) normatively desirable market dynamics. This updated and invaluable resource provides a new and insightful investigation into this fascinating area of law and religion in Greater China today. (shrink)

The effectiveness of a rubric depends on how it is enacted. Although students' efforts in rubric use vary, few studies have investigated the hidden motivations when rubrics are utilized for classroom assessment. This qualitative study attempts to categorize students' effort in rubric use and identify personal differences and contextual factors influencing the effort in the EFL classroom assessment environment. A total of 79 students at a Chinese university participated in the study. The data collected included their classroom oral presentation results (...) and nine case study informants' retrospective interviews on their processes of rubric use. Focuses were drawn upon students' perceptions and practices of rubric use throughout the task process. Totally, three types of effort patterns emerged in light of students' self-ratings and descriptions of the use. The intense kind held firm trust in rubric utility and thus utilized the rubric to develop the targeted competence throughout the whole process. The medium type either selectively followed the rubric in optional phases of the process due to their judgments of the rubric and the task. The loose type was least responsive to the rubric since their actions seemed largely affected by their self-efficacy and prior experience. Results showed that students' effort in rubric use in classroom assessment was the outcome of cognitive appraisals of a rubric, students themselves, and a task. The study highlights trait motivation and task motivation in the effectiveness of rubric use in assessment practices. Implications on rubric employment and task design are drawn to tap students' motivation for rubric use to achieve assessment for learning. (shrink)

In multimodal multiobjective optimization problems, multiple Pareto optimal sets, even some good local Pareto optimal sets, should be reserved, which can provide more choices for decision-makers. To solve MMOPs, this paper proposes an evolutionary algorithm with clustering-based assisted selection strategy for multimodal multiobjective optimization, in which the addition operator and deletion operator are proposed to comprehensively consider the diversity in both decision and objective spaces. Specifically, in decision space, the union population is partitioned into multiple clusters by using a density-based (...) clustering method, aiming to assist the addition operator to strengthen the population diversity. Then, a number of weight vectors are adopted to divide population into N subregions in objective space. Moreover, in the deletion operator, the solutions in the most crowded subregion are first collected into previous clusters, and then the worst solution in the most crowded cluster is deleted until there are N solutions left. Our algorithm is compared with other multimodal multiobjective evolutionary algorithms on the well-known benchmark MMOPs. Numerical experiments report the effectiveness and advantages of our proposed algorithm. (shrink)

IntroductionTranscranial direct current stimulation is a noninvasive brain stimulation technique that applied to modulate brain activity and enhance motor recovery. However, the neurobiological substrates underlying the effects of tDCS on brain function remain poorly understood. This study aimed to investigate the central mechanisms of tDCS on improving the athletic performance of male rowing athletes.MethodsTwelve right-handed male professional rowing athletes received tDCS over the left primary motor cortex while undergoing regular training. The resting-state functional magnetic resonance imaging data were acquired before (...) and after tDCS. Measures of amplitude of low-frequency fluctuation and regional homogeneity were calculated and compared between baseline and follow-up, as well as topological measures including global and local efficiency of functional brain networks constructed by graph theoretical analysis.ResultsMale rowing athletes showed increased isokinetic muscle strength of the left knee and left shoulder after tDCS. Increased ALFF values were found in the right precentral gyrus of male rowing athletes after tDCS when compared with those before tDCS. In addition, male rowing athletes showed increased ReHo values in the left paracentral lobule following tDCS. Moreover, increased nodal global efficiency was identified in the left inferior frontal gyrus of male rowing athletes after tDCS.ConclusionThe findings suggested that simultaneous tDCS-induced excitation over the primary motor cortex might potentially improve the overall athletic performance in male rowing athletes through the right precentral gyrus and left paracentral lobule, as well as left inferior frontal gyrus. (shrink)

This paper proposes a constrained solution update strategy for multiobjective evolutionary algorithm based on decomposition, in which each agent aims to optimize one decomposed subproblem. Different from the existing approaches that assign one solution to each agent, our approach allocates the closest solutions to each agent and thus the number of solutions in an agent may be zero and no less than one. Regarding the agent with no solution, it will be assigned one solution in priority, once offspring are generated (...) closest to its subproblem. To keep the same population size, the agent with the largest number of solutions will remove one solution showing the worst convergence. This improves diversity for one agent, while the convergence of other agents is not lowered. On the agent with no less than one solution, offspring assigned to this agent are only allowed to update its original solutions. Thus, the convergence of this agent is enhanced, while the diversity of other agents will not be affected. After a period of evolution, our approach may gradually reach a stable status for solution assignment; i.e., each agent is only assigned with one solution. When compared to six competitive multiobjective evolutionary algorithms with different population selection or update strategies, the experiments validated the advantages of our approach on tackling two sets of test problems. (shrink)

The contribution of women to China’s economic growth and development cannot be overemphasized. Women play important social, economic, and productive roles in any economy. China remains one of the countries in the world with severe gender inequality and sex ratio at birth (SRB) imbalance. Severe gender inequality and disenfranchisement of girls with abnormally high sex ratios at birth reflect deep-rooted sexism and adversely affect girls’ development. For China to achieve economic growth, women should not be ignored and marginalized so that (...) they can contribute to the country’s growth, but the sex ratio at birth needs to be lowered because only women can contribute to growth. Thus, this study empirically predicts an asymmetric relationship between gender inequality, sex ratio at birth and economic growth, using NARDL model over the period 1980–2020. The NARDL results show that increases in gender inequality and sex ratio at birth significantly reduce economic growth in both the short and long term, while reductions in gender inequality and sex ratio at birth significantly boost economic growth in both the short and long term. Moreover, the results show the significant contribution of female labor force participation and female education (secondary and higher education) to economic growth. However, infant mortality rate significantly reduced economic growth. Strategically, the study recommends equal opportunities for women in employment, education, health, economics, and politics to reduce gender disparities and thereby promote sustainable economic growth in China. Moreover, policymakers should introduce new population policy to stabilize the sex ratio at birth, thereby promoting China’s long-term economic growth. (shrink)