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)

In this paper we investigate whether independent directors’ attendance at board meetings enhances investor protection using a difference-in-difference approach. We find that independent directors’ attendance alleviates tunneling. This effect is more pronounced in non-state-owned enterprises than in state-owned enterprises. The reinforcement of external supervision substitutes for the role of independent directors’ attendance and this substitution effect is more significant in non-SOEs. Together, these results imply that independent directors’ attendance at board meetings can play an important role in protecting investors, especially (...) in non-SOEs and when external supervision is weak. This paper sheds new light on independent directors’ function in corporate governance, and has implications for institutional improvements. (shrink)

Management ownership has ethical consequences because it has an interest alignment effect or an entrenchment effect. In this paper, we investigate the ethical consequences of management ownership in China using accounting conservatism as the direct measure of entrenchment and alignment between shareholders and managers. We argue and find that the ethical effect of management ownership differs significantly in firms with different ultimate controlling shareholders. Specifically, management ownership in non-state-owned enterprises has an alignment effect, while management ownership has less of an (...) alignment effect in state-owned enterprises than in NSOEs. These results show that the ethical consequences of management ownership are moderated by the nature of ultimate controlling ownership. (shrink)

The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better‐performing firms are more likely than worse‐performing ones to disclose CSR information and to produce higher quality CSR reports. (...) In addition, the link between firm performance and CSR disclosure is found to be weaker among state‐owned enterprises compared with non‐state‐owned ones. (shrink)

The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better-performing firms are more likely than worse-performing ones to disclose CSR information and to produce higher quality CSR reports. (...) In addition, the link between firm performance and CSR disclosure is found to be weaker among state-owned enterprises compared with non-state-owned ones. (shrink)

In the past few decades, a lot of optimization methods have been applied in estimating the parameter of photovoltaic models and obtained better results, but these methods still have some deficiencies, such as higher time complexity and poor stability. To tackle these problems, an enhanced success history adaptive DE with greedy mutation strategy is employed to optimize parameters of PV models to propose a parameter optimization method in this paper. In the EBLSHADE, the linear population size reduction strategy is used (...) to gradually reduce population to improve the search capabilities and balance the exploitation and exploration capabilities. The less and more greedy mutation strategy is used to enhance the exploitation capability and the exploration capability. Finally, a parameter optimization method based on EBLSHADE is proposed to optimize parameters of PV models. The different PV models are selected to prove the effectiveness of the proposed method. Comparison results demonstrate that the EBLSHADE is an effective and efficient method and the parameter optimization method is beneficial to design, control, and optimize the PV systems. (shrink)

Monoidal t-norm based logic $\mathbf {MTL}$ is the weakest t-norm based residuated fuzzy logic, which is a $[0,1]$ -valued propositional logical system having a t-norm and its residuum as truth function for conjunction and implication. Monadic fuzzy predicate logic $\mathbf {mMTL\forall }$ that consists of the formulas with unary predicates and just one object variable, is the monadic fragment of fuzzy predicate logic $\mathbf {MTL\forall }$, which is indeed the predicate version of monoidal t-norm based logic $\mathbf {MTL}$. The main (...) aim of this paper is to give an algebraic proof of the completeness theorem for monadic fuzzy predicate logic $\mathbf {mMTL\forall }$ and some of its axiomatic extensions. Firstly, we survey the axiomatic system of monadic algebras for t-norm based residuated fuzzy logic and amend some of them, thus showing that the relationships for these monadic algebras completely inherit those for corresponding algebras. Subsequently, using the equivalence between monadic fuzzy predicate logic $\mathbf {mMTL\forall }$ and S5-like fuzzy modal logic $\mathbf {S5(MTL)}$, we prove that the variety of monadic MTL-algebras is actually the equivalent algebraic semantics of the logic $\mathbf {mMTL\forall }$, giving an algebraic proof of the completeness theorem for this logic via functional monadic MTL-algebras. Finally, we further obtain the completeness theorem of some axiomatic extensions for the logic $\mathbf {mMTL\forall }$, and thus give a major application, namely, proving the strong completeness theorem for monadic fuzzy predicate logic based on involutive monoidal t-norm logic $\mathbf {mIMTL\forall }$ via functional representation of finitely subdirectly irreducible monadic IMTL-algebras. (shrink)

Shared beliefs, collective Emotionscollective and joint intentions are widely recognized to be at the core of the social world. Beliefs, emotions and intentions, however, largely depend on Experience. It is hard to see how the former could be joint, shared, or collective, without any possibility of togetherness at the experiential level. Sharing experiences is thus a key for human sociality.

Transcranial Photobiomodulation has demonstrated its ability to alter electrophysiological activity in the human brain. However, it is unclear how tPBM modulates brain electroencephalogram networks and is related to human cognition. In this study, we recorded 64-channel EEG from 44 healthy humans before, during, and after 8-min, right-forehead, 1,064-nm tPBM or sham stimulation with an irradiance of 257 mW/cm2. In data processing, a novel methodology by combining group singular value decomposition with the exact low-resolution brain electromagnetic tomography was implemented and performed (...) on the 64-channel noise-free EEG time series. The gSVD+eLORETA algorithm produced 11 gSVD-derived principal components projected in the 2D sensor and 3D source domain/space. These 11 PCs took more than 70% weight of the entire EEG signals and were justified as 11 EEG brain networks. Finally, baseline-normalized power changes of each EEG brain network in each EEG frequency band were quantified during the first 4-min, second 4-min, and post tPBM/sham periods, followed by comparisons of frequency-specific power changes between tPBM and sham conditions. Our results showed that tPBM-induced increases in alpha powers occurred at default mode network, executive control network, frontal parietal network and lateral visual network. Moreover, the ability to decompose EEG signals into individual, independent brain networks facilitated to better visualize significant decreases in gamma power by tPBM. Many similarities were found between the cortical locations of SVD-revealed EEG networks and fMRI-identified resting-state networks. This consistency may shed light on mechanistic associations between tPBM-modulated brain networks and improved cognition outcomes. (shrink)

Empirical research has shown that maladaptive perfectionism may lead to lower life satisfaction. However, the relationship between maladaptive perfectionism and life satisfaction among medical students and the mechanism underlying this relationship still need to be further explored. The present study used a large sample of undergraduate medical students to examine the associations between maladaptive perfectionism and life satisfaction and to explore the mechanism underlying the associations. Specifically, the present study tried to probe the mediating role of academic burnout and the (...) moderating role of self-esteem in the relationship between maladaptive perfectionism and life satisfaction in medical students. We invited 1628 undergraduate medical students from two medical universities in Northeastern China to participate in the survey. Among the students recruited, 1377 medical students completed questionnaires including the Frost Multidimensional Perfectionism Scale maladaptive perfectionism subscales, the Chinese College Student Academic Burnout Inventory, the Satisfaction With Life Scale, the Rosenberg Self-Esteem Scale and demographic information. Results show that maladaptive perfectionism was significantly negatively related to life satisfaction among medical students and academic burnout played a significant mediating role in this relationship. Moderated mediation analyses reveal that the mediating effect of maladaptive perfectionism on life satisfaction via academic burnout was moderated by self-esteem. Maladaptive perfectionism exerted a stronger effect on life satisfaction via the mediating role of academic burnout for medical students with high self-esteem [β = −0.026, SE = 0.009, 95%CI = ] than for medical students with low self-esteem [β = −0.019, SE = 0.009, 95%CI = ]. Medical institutions can implement effective interventions to decrease medical students’ maladaptive perfectionism levels and academic burnout levels, and increase their self-esteem levels in order to enhance their life satisfaction. (shrink)

This article puts forward a novel class of Bézier smooth semi-supervised support vector machines(BS4VMs) for classification. As is well known, semi-supervised support vector machine is introduced for dealing with quantities of unlabeled data in the real world. Labeled data is utilized to train the algorithm and then adapting it to classify the unlabeled data. However, the objective semi-supervised function is not differentiable globally. It is required to endure heavy burden in solving two quadratic programming problems with inversion matrix operation. To (...) solve this problem, the interpolation Bézier functions for replacing the non-smooth term have been investigated. Firstly, the development of the novel BS4VMs classifier is introduced. Then, the non-linear model and convergence analysis are presented. To show how the BS4VMs can be practically implemented, experiments on synthetic and real data sets are offered. The theoretical analysis and experiments comparisons clearly illustrate the BS4VMs are superior to the proposed methods in both cross-validation classification accuracy and calculating time. (shrink)

Humans regularly pursue activities characterized by dramatic success or failure outcomes where, critically, the chances of success depend on the time invested working toward it. How should people allocate time between such make‐or‐break challenges and safe alternatives, where rewards are more predictable (e.g., linear) functions of performance? We present a formal framework for studying time allocation between these two types of activities, and we explore optimal behavior in both one‐shot and dynamic versions of the problem. In the one‐shot version, we (...) illustrate striking discontinuities in the optimal time allocation policy as we gradually change the parameters of the decision‐making problem. In the dynamic version, we formulate the optimal strategy—defined by a giving‐up threshold—which adaptively dictates when people should stop pursuing the make‐or‐break goal. We then show that this strategy is computationally inaccessible for humans, and we explore boundedly rational alternatives. We compare the performance of the optimal model against (a) a myopic giving‐up threshold that is easier to compute, and even simpler heuristic strategies that either (b) only decide whether or not to start pursuing the goal and never give up or (c) consider giving up at a fixed number of control points. Comparing strategies across environments, we investigate the cost and behavioral implications of sidestepping the computational burden of full rationality. (shrink)

The human serum protein α1‐antitrypsin is the major source of antiprotease activity found in the blood. The protein is synthesised primarily by liver cells but, to a lesser extent, by at least one other cell type. Expression of the gene has provided a paradigm for studies on transcriptional regulation in liver and of tissue‐specific promoter activity. The pleiomorphic nature of the gene has given rise to a variety of α1‐antitrypsin variants some of which are clinically important. These abnormal variants may (...) be poorly synthesised, rapidly degraded or inefficiently secreted; studies on the molecular mechanisms which underly these events are providing interesting insights into the general processes of protein transport and intracellular protein degradation. (shrink)

本书分上下两篇，上篇分析“命”的意义结构以重读《中庸》首句“天命之谓性”；下篇则从“诚”这一概念来重读《中庸》中对诚的系统论述。.

‘‘Time’’, Berlioz wrote, ‘‘is a great teacher, but unfortunately it kills all its pupils.’’ Not only has time taught a great many (and killed all), but it has also spawned many great teachers of time—and of space. In fact, thinking about space and time has driven important parts of philosophy since antiquity and continues to be at the forefront of advances in fundamental physics. This has naturally led to many authors attempting to convey either the physics of space and time (...) or their philosophical reflection to the interested non-specialist. Not few of them, however, wreck their ships navigating the narrow passage between oversimplification and inaccessibility. Others navigate this passage successfully, yet focus exclusively on either the physical or the philosophical aspects and often fail to acknowledge— let alone mine—the fruitful interaction between them. In the book under review, Nick Huggett invites us on a journey surveying the land of space, time and motion. What a delight then, when I found that not only does he steer clear of the treacherous shallows of oversimplification and the inscrutable abysses of inaccessibility but that he also masterfully weaves together the philosophical with the physical thread and forcefully shows how they cross-fertilize. This weaving mostly occurs at the end of each chapter when Huggett explains how the material in the corresponding chapter illustrates the fruitful interaction between physics and philosophy and thus offers a lesson worth reminding of also the specialists. The first chapter starts out from the ‘paradox of change’, i.e. the issue of whether or not a thing can change over time yet remain that same one thing that undergoes the change. For there to be change at all, it seems as if a thing must be the same and different: if it were not different, it would not have changed, yet if it were not the same, it would be impossible to say that it is this thing that changed. Apart from a historical excursus on how Aristotle, Descartes and Newton conceived of change and a very brief introduction to spacetime, this chapter offers a powerful and.... (shrink)

There has been a lack of research into candidate selection outside the developed world. In this paper we attempt to fill this gap, with a detailed examination of the factors leading to the introduction of party primaries, their operations and their future prospects, in a third wave democracy, Taiwan. Although Taiwan is a late democratizer, the high degree of party institutionalization makes it more appropriate to compare its nomination system with those of older political parties, we particularly contrast it with (...) the leading German and British political parties. Our discussion also finds many similar trends with developments of intra-party democracy in European parties, particularly in terms of a decentralization of candidate selection and reduced mediation between party centre and members. In addition, despite technical changes in electoral campaigning, parties in Taiwan have not abandoned the mass membership model. In Taiwan, direct primary elections have been a controversial subject. By analyzing relevant data, we argue that the core problem of the party primary was its lack of fairness, because party cadres tried to monopolize the candidate selection and thus failed to remain neutral. We find signs that leaders in all parties are wary of allowing inner party democracy to go too far and losing their control over nomination. When the party centre fears the wrong candidates will be selected, they are prepared to manipulate the rules in their favour or re-centralize the selection process. (shrink)

Along with the Chan’s “linguistic turn”, the significance of sutras, which were despised and even regarded as the obstacle to complete enlightenment, became accepted by the Chan. Due to Yanshou’s contributions, the principle that emphasized the diversity of teaching in terms of the relationship between meaning and expression in the Sui and Tang Dynasties has been changed into a system which stressed the importance of the root/branches relationship of the mind and words. According to Yanshou, the conflict between the Chan (...) and doctrinal teachings is resolved by highlighting the significance of words. Yanshou’s work greatly inspired the Chan’s interest in words in the Song Dynasty. (shrink)

该书收入其论著6种, 主要包括《仪礼奭固》, 《礼器图》, 《周政三图》, 《天文图考》, 《经脉分图》等.

I argue that when perception plays a guiding role in intentional bodily action, it is a necessary part of that action. The argument begins with a challenge that necessarily arises for embodied agents, what I call the Many-Many Problem. The Problem is named after its most common case where agents face too many perceptual inputs and too many possible behavioral outputs. Action requires a solution to the Many-Many Problem by selection of a specific linkage between input and output. In bodily (...) action the agent perceptually selects, and in this way perceptually attends to, relevant information so as to guide the execution of specific movements. Since perceptual attention is a necessary part of solving the Many-Many Problem, it is a necessary part of bodily action. Indeed, the process of implementing a solution to the Many-Many Problem, as constrained by the agent's motivational state, just is the agent's performing an intentional bodily action in the relevant way. (shrink)

Perceptual attention is essential to both thought and agency, for there is arguably no demonstrative thought or bodily action without it. Psychologists and philosophers since William James have taken attention to be a ubiquitous and distinctive form of consciousness, one that leaves a characteristic mark on perceptual experience. As a process of selecting specific perceptual inputs, attention influences the way things perceptually appear. It may then seem that it is a specific feature of perceptual representation that constitutes what it is (...) like to consciously attend to an object. In fact conscious attention is more complicated. In what follows, I argue that the phenomenology of conscious attention to what is perceived involves not just a way of perceptually locking on to a specific object. It necessarily involves a way of cognitively locking on to it as well. (shrink)

本书收《祖坟——叛逆与创作》、《绍兴闲话》、《寰宇觅知音》、《油画的联想》、《漓江》等百余篇文章。.

This essay argues that current theories of action fail to explain agentive control because they have left out a psychological capacity central to control: attention. This makes it impossible to give a complete account of the mental antecedents that generate action. By investigating attention, and in particular the intention-attention nexus, we can characterize the functional role of intention in an illuminating way, explicate agentive control so that we have a uniform explanation of basic cases of causal deviance in action as (...) well as other defects of agency, explain cases of skilled agency and sharpen questions about the role of thought in agency. This provides for a different orientation in the theory of action. (shrink)

Reflection on the fine-grained information required for visual guidance of action has suggested that visual content is non-conceptual. I argue that in a common type of visually guided action, namely the use of manipulable artefacts, vision has conceptual content. Specifically, I show that these actions require visual attention and that concepts are involved in directing attention. In acting with artefacts, there is a way of doing it right as determined by the artefact’s conventional use. Attention must reflect our understanding of (...) the function and appropriate ways to use these artefacts, understanding that requires possession of the relevant concept. As a result, we attend to the artefact’s relevant functional properties. In these cases, attention is structured by concepts. This discussion has a bearing on the dual visual stream hypothesis. While it is often held that the two visual streams are functionally independent, the argument of this essay is that the constraints on attention suggest a functional interaction between them. (shrink)

In this paper, I argue that visual attention is cognitively penetrated by intention. I present a detailed account of attention and its neural basis, drawing on a recent computational model of neural modulation during attention: divisive normalization. I argue that intention shifts computations during divisive normalization. The epistemic consequences of attentional bias are discussed.

Boolean-valued models generalize classical two-valued models by allowing arbitrary complete Boolean algebras as value ranges. The goal of my dissertation is to study Boolean-valued models and explore their philosophical and mathematical applications.In Chapter 1, I build a robust theory of first-order Boolean-valued models that parallels the existing theory of two-valued models. I develop essential model-theoretic notions like “Boolean-valuation,” “diagram,” and “elementary diagram,” and prove a series of theorems on Boolean-valued models, including the (strengthened) Soundness and Completeness Theorem, the Löwenheim–Skolem Theorems, (...) the Elementary Chain Theorem, and many more.Chapter 2 gives an example of a philosophical application of Boolean-valued models. I apply Boolean-valued models to the language of mereology to model indeterminacy in the parthood relation. I argue that Boolean-valued semantics is the best degree-theoretic semantics for the language of mereology. In particular, it trumps the well-known alternative—fuzzy-valued semantics. I also show that, contrary to what many have argued, indeterminacy in parthood entails neither indeterminacy in existence nor indeterminacy in identity, though being compatible with both.Chapter 3 (joint work with Bokai Yao) gives an example of a mathematical application of Boolean-valued models. Scott and Solovay famously used Boolean-valued models on set theory to obtain relative consistency results. In Chapter 3, I investigate two ways of extending the Scott–Solovay construction to set theory with urelements. I argue that the standard way of extending the construction faces a serious problem, and offer a new way that is free from the problem.Abstract prepared by Xinhe Wu.E-mail: [email protected]. (shrink)