This paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted to pursue the results. After the random effect analysis, this study reaches the conclusion that downward earnings is through total assets, the difference between sales and receivables, fixed assets, and sales and upward earnings is mainly through the changes (...) of sales by the companies in Pearl River Delta region of China. (shrink)

This cross-sectional study, which included men aged 20–40 years, aimed to determine the relationships among type D personality, depressive symptoms and lower urinary tract symptoms in young men. An internet-based questionnaire was administered, and General demographics, International Prostate Symptom Scores, Type D Scale-14 scores, and Depression and Somatic Symptom Scale scores were analyzed. A total of 3,127 men were included; of these, 762 reported moderate/severe lower urinary tract symptoms, and 1,565 met the criteria for type D personality. Men with type (...) D personality had significantly higher body mass index and total and sub-scores for the International Prostate Symptom Score and Depression and Somatic Symptom Scale. Furthermore, the type D personality group had a higher prevalence of lower urinary tract symptoms, particularly voiding symptoms. Univariate analysis revealed that all parameters, except for body mass index, were significant predictors of moderate/severe lower urinary tract symptoms. Multivariate analysis showed that age >30 years, type D personality, and depressive and somatic Depression and Somatic Symptom Scale sub-scores were independent predictors of moderate/severe lower urinary tract symptoms. Regarding Type D Scale-14 subscales, social inhibition, rather than negative affectivity, impacted moderate/severe lower urinary tract symptoms. Mediation analysis revealed that depressive symptoms mediated the relationship between type D personality and lower urinary tract symptoms. This study established correlations between type D personality, depressive symptoms, and lower urinary tract symptoms. As previous studies suggested that patients with type D personality are less likely to consult and adhere to treatment, and are at higher risk for depression, urologists should therefore actively recognize patients with TDP. (shrink)

This article investigates stakeholder expectations associated with corporate environmental disclosure. Several articles have studied the effect that stakeholder pressure has on environmental disclosing strategies. In this article, we extend previous research to an examination of the influence of external, internal, and intermediary stakeholder groups or constituencies in turn to clarify the demands of multiple stakeholders as to firms' disclosure of sufficient and adequate environmental information. The sample comprised Taiwanese firms listed on the Taiwan Stock Exchange. Our results show that the (...) level of environmental disclosure is significantly affected by stakeholder groups' demands. External stake-holder groups, such as the government, debtors, and consumers, exert a strong influence over management intentions regarding the extent of environmental disclosure. Internal stakeholder groups, such as shareholders and employees, impose additional pressures on firms to disclose environmental information. As for intermediate stakeholder groups, environmental protection organizations, and accounting firms, these can greatly influence managerial choices regarding their environmental disclosure strategies. (shrink)

We investigated whether a pre-change representation is inhibited or weakened under correct change detection. Two arrays of six objects were rapidly presented for change detection in three experiments. After detection, the perceptual identification of degraded stimuli was tested in Experiments 1 and 2. The weakening of a pre-change representation was not observed under correct detection. The repetition priming effect was observed for a pre-change object and the magnitude was equivalent to the effect for a post-change object. Under change blindness, repetition (...) priming for a pre-change representation was observed when detection did not require report of location in Experiment 1 and was not observed when location was required to be reported in Experiment 2. The results of Experiment 3 showed that a pre-change representation was recognized at a higher rate under correct detection than under change blindness, reflecting a stronger rather than a weaker pre-change representation in the former context. (shrink)

ObjectiveTo investigate the instant impact of hemodialysis on the cerebral morphological measurements of patients with end-stage renal disease.Materials and methodsTwenty-five patients undergoing maintenance HD and twenty-eight age-, sex-, and education-matched healthy control were included. The HD group and HC group had 3D high-resolution structural magnetic resonance imaging scans twice and once, respectively. Both groups underwent neuropsychologic tests. The morphological measurements of structural MRI were measured using CAT12 and these measures were compared among three groups. The relationship between morphological measures and (...) clinical parameters and neuropsychological tests were investigated through multiple regression analysis.ResultsCompared to the HC group, the cortical thickness before HD significantly decreased in the bilateral temporal lobe and significantly decreased in the left superior temporal gyrus after HD. The cortical thickness significantly increased in the bilateral temporal lobe, frontal lobe and occipital lobe after HD compared to before HD. The sulcus depth in the bilateral insula, frontal lobe, and parietal lobe after HD significantly increased compared to before HD. No significant differences in sulcus depth between HD and HC were detected. After HD, the cortical thickness of the right parsopercularis was positively correlated with the number connection test-A. Cortical thickness in multiple regions were positively correlated with blood flow velocity and cortical thickness in the left parahippocampal gyrus was negatively correlated with ultrafiltration volume. Patients showed better performance in the digit symbol test and line tracing test after HD compared to before HD, but there were no significant differences in the comparison of neuropsychologic tests between patients and HC.ConclusionThe instant morphological changes were captured during a single hemodialysis in HD patients. There was an association between these instant changes in the brain and clinical parameters and neuropsychologic tests. This work implied the instant impact of a single hemodialysis impact on the brain in HD patients. (shrink)

Although the management and planning of water resources are extremely significant to human development, the complexity of implementation is unimaginable. To achieve this, the high-precision water consumption prediction is actually the key component of urban water optimization management system. Water consumption is usually affected by many factors, such as weather, economy, and water prices. If these impact factors are directly combined to predict water consumption, the weight of each perspective on the water consumption will be ignored, which will be greatly (...) detrimental to the prediction accuracy. Therefore, this paper proposes a deep neural network-based complex system for urban water management. The essence of it is to formulate a water consumption prediction model with the aid of principal component analysis and the integrated deep neural network, which is abbreviated as UWM-Id. The PCA classifies the factors affecting water consumption in the original data into three categories according to their correlation and inputs them into the neural network model. The results in the previous step are assigned weights and integrated into the form of fully connected layer. Finally, analyzing the sensitivity of the proposed UWM-Id and comparing its performance with a series of commonly used baseline methods for data mining, a large number of experiments have proved that UWM-Id has good performance and can be used for urban water management system. (shrink)

Due to the development of information technology, music piracy has become an escalating problem. This study attempts to employ the theory of planned behavior (TPB) and the social identity theory to investigate the antecedents of downloading pop music illegally from the Internet, the relationship between the intention to illegally download music and the intention to buy music, and the moderating effects of idolatry. Data were collected from 350 teenagers in Northern Taiwan through questionnaire interviews conducted in city centers where teenagers (...) gather. The results of partial least squares (PLS) analyses reconfirm the explanatory power of the TPB model with regard to the pop music illegal downloading behavior. However, it is interesting to note that the intention to illegally download music does not have a significant influence on the intention to buy music. This finding contradicts our common intuitions. Further analyses also reveal that idolatry moderates the relationship between the intention to illegally download music and the intention to buy music. For teenagers with high idolatry, a higher music downloading intention results in a lower buying intention. One possible explanation is the price of music CDs. Several interviews were also held to verify our results. Implications and a discussion are then provided. (shrink)

BackgroundThe rating of perceived exertion scales with respiratory and muscular illustrations are recognized as simple and practical methods to understand individual psychometric characteristics in breathing and muscle exertion during exercise. However, the implementation of respiratory and muscular RPE to quantify training load in futsal training camps has not been examined. This study investigates respiratory and muscular RPE relationships during domestic training camps and overseas training camps in an under 20 futsal national team.MethodsData collected from eleven field players were used for (...) comparison in this study. All players reported Borg CR10 RPE and 7-scales respiratory RPE and muscular RPE after training sessions and matches. Additionally, total distance covered and training impulse were used to quantify external and internal loads via the Polar Team Pro system. Paired-sample t-tests were used to compare the RPECR10, RPErespiration, RPEmuscle, TD, and TRIMP between DTC and OTC. Furthermore, linear regression was performed to determine the relationships among all RPE scales, TD, and TRIMP.ResultsThe RPECR10, TD, and TRIMP showed significant difference between DTC and OTC. Furthermore, linear regression analyses showed significant correlation between RPErespiration and RPEmuscle, RPECR10 and RPErespiration, and RPECR10 and RPEmuscle.ConclusionPictorial RPErespiration or RPEmuscle can be used as an alternative to quantify perceived measures of internal loads during DTC and OTC in futsal players. Interpretation of perceived measures of training load and cardiac-related responses in association with external training loads during short-term training camps would be useful in further understanding the demands of futsal players’ experience in these circumstances. (shrink)

Background: Upper limb functional exercise has a positive effect on promoting the rehabilitation of upper limb function. However, little is known, about what drives postoperative patients to engage in and even maintain the advised exercises. This study integrated the health action process approach and the theory of planned behavior theory to investigate the psychosocial determinants on the initiation and maintenance of ULFE in breast cancer patients. In addition, this study also tests key hypotheses relating to reasoned and implicit pathways to (...) ULFE and its maintenance among postoperative patients with breast cancer.Methods: Purposive sampling was used to recruit patients from two breast cancer wards in a provincial hospital in Jiangsu, China. Patients completed self-reported questionnaire about constructs from integrated theories concerning ULFE at an initial time point : task self-efficacy, positive outcome expectations, negative outcome expectations, risk perception, attitude behavior, subjective norm, perceived behavioral control, behavioral intention, and ULFE-in hospital. Three months later, patients self-reported: maintenance self-efficacy, action planning, coping planning, recovery self-efficacy, and ULFE-maintenance.Results: The model has a good fit. For behavioral intention of ULFE, subjective norm and perceived behavioral control were positively directly related to behavioral intention. Regarding the initiation of ULFE, perceived behavioral control and behavioral intention had a direct positive relation to ULFE-IH. In the maintenance of ULFE, action planning, coping planning, maintenance self-efficacy, and recovery self-efficacy all had significant positive relation on ULFE-M. In addition, maintenance self-efficacy had a significant positive association on action planning, coping planning, and recovery self-efficacy. Coping planning was significantly predicted by behavioral intention. Additionally, behavioral intention is a mediator of subjective norm and perceived behavioral control to ULFE-IH. Action planning, coping planning, and recovery self-efficacy are mediators of maintaining self-efficacy to ULFE-M.Conclusions: This study presents the first attempt to integrate the health behavior model in ULFE in postoperative patients with breast cancer. The study has shown that the HAPA-TPB integrated model has good applicability and effectiveness to explain and predict ULFE initiation and maintenance. Future work can be considered to develop appropriate intervention strategies based on this integrated behavioral theory. (shrink)

本书分为文化精神,多元文化,公共政治,意识形态等部分,收录了人:宇宙的"本质镜"中国文化精神及其现代化文本解读:从"愚公移山"到"吴刚伐桂"等文章.

This new monograph _Philosophy of Neuroscience_ is a novel contribution to the relevant literatures. In this book review, I first summarise its contents, and then provide several critical points for the authors to consider. Even with these critical suggestions, the book is still highly recommended to those who work in philosophy of neuroscience, philosophy in neuroscience, neurophilosophy, philosophy of psychology, and cognitive sciences.