We examine the implications of social trust for auditor reporting conservatism. Using a sample of listed companies in China, we find that clients located in high-trust regions are less likely to receive a non-clean audit opinion. This negative impact of social trust on auditor reporting conservatism increases when the client’s parent firm operates in a region of higher social trust, suggesting that social trust is contagious from a parent firm to its subsidiaries in a consolidated entity. We provide evidence that (...) the trust contagion is more pronounced for clients with a higher percentage of parent-appointed directors on their boards and clients whose parent firm has fewer subsidiaries. These findings indicate that monitoring and, to a lesser extent, personnel rotation may serve as potential channels of trust contagion. We also find that the impact of trust is more pronounced when the client is located closer to its audit firm, when the client’s parent firm is a state-owned enterprise or holds a higher percentage of the client’s shares, and when the client is associated with greater discretionary accruals. We provide further evidence that it is client rather than auditor trustworthiness that influences auditor reporting conservatism, auditors charge trustworthy clients lower fees, and clients from high-trust regions are less likely to manipulate earnings. Overall, our evidence suggests that social trust alleviates auditor concern about client moral hazard. (shrink)

It is interesting to explore the effects of second language acquisition on anatomical change in brain at different stages for the neural structural adaptations are dynamic. Short-term Chinese training effects on brain anatomical structures in alphabetic language speakers have been already studied. However, little is known about the adaptations of the gray matter induced by acquiring Chinese language for a relatively long learning period in adult alphabetic language speakers. To explore this issue, we recruited 38 Indian overseas students in China (...) as our subjects. The learned group included 17 participants who had learned Mandarin Chinese for an average of 3.24 years and achieved intermediate Chinese language proficiency. The control group included 21 subjects who had no knowledge about Chinese. None of the participants had any experience in learning logographic and tonal language before Chinese learning. We found that the learned group had significantly greater gray matter volume in the left lingual gyrus compared with the control group; the Chinese characters’ reading accuracy was significantly and positively correlated to the GMV in the left LG and fusiform gyrus across the two groups; and in the learned group, the duration of Chinese learning was significantly and positively correlated with the GMV in the left inferior frontal gyrus after correction for multiple comparisons with small volume corrections. Our structural imaging findings are in line with the functional imaging studies reporting increased brain activation induced by Chinese acquisition in alphabetic language speakers. The regional gray matter changes reflected the additional requirements imposed by the more difficult processing of Chinese characters and tones. The present study also show that the biological bases of the adaptations induced by a relatively long period of Chinese learning were limited in the common areas for first and foreign language processing. (shrink)

We examine the equity valuation effect of press releases of upgrades or downgrades reflected in the Covalence Ethical Quote, an index ranking the ethical performance of multinational firms. The index is updated quarterly and is comprehensive enough to include 45 criteria reflecting working conditions, impact of product, impact of production, and company institutional impact. Thus, it captures many dimensions of firms’ ethical performance that are not accounted for in previous research. Our research encompasses a joint test of the value relevance (...) of the index itself and the impact of ethical reputation on a firm’s value. We find first a significant causal relationship between stock market reactions and changes in the CEQ. Specifically, disclosures of positive changes in firm ethical performance cause increases in firm value. Second, cross-sectional analysis indicates a positive association between changes in firm ethical performance and both its financial performance and its financial reporting quality. Collectively, these results suggest that the CEQ conveys information that is useful to investors. Further, corporate measures taken to increase ethical performance are associated with positive benefits to shareholders. Finally, investors have concluded that good news about their firms’ efforts to be ethical is worth the cost. (shrink)

In this paper, the single-machine scheduling problem is studied by simultaneously considering due-date assignment and group technology. The objective is to determine the optimal sequence of groups and jobs within groups and optimal due-date assignment to minimize the weighted sum of the absolute value in lateness and due-date assignment cost, where the weights are position dependent. For the common due-date assignment, slack due-date assignment, and different due-date assignment, an O n log n time algorithm is proposed, respectively, to solve the (...) problem, where n is the number of jobs. (shrink)

We investigate the extent to which perceptions of the authenticity of supervisor’s personal integrity and character (ASPIRE) moderate the relationship between people’s love of money (LOM) and propensity to engage in unethical behavior (PUB) among 266 part-time employees who were also business students in a five-wave panel study. We found that a high level of ASPIRE perceptions was related to high love-of-money orientation, high self-esteem, but low unethical behavior intention (PUB). Unethical behavior intention (PUB) was significantly correlated with their high (...) Machiavellianism, low self-esteem, and low intrinsic religiosity. Our counterintuitive results revealed that the main effect of LOM on PUB was not significant, but the main effect of ASPIRE on PUB was significant. Further, the significant interaction effect between LOM and ASPIRE on unethical behavior intention provided profoundly interesting findings: High LOM was related to high unethical behavior intention for people with low ASPIRE, but was related to low unethical intention for those with high ASPIRE. People with high LOM and low ASPIRE had the highest unethical behavior intention; whereas those with high LOM and high ASPIRE had the lowest. We discuss results in light of individual differences, ethical environment, and perceived demand characteristics. (shrink)

The rapid popularity of mobile shopping makes people’s lives more convenient, but it also makes it easier for customers to change providers. How to use marketing stimulus to retain customers has become an urgent concern for mobile sales companies. However, the theoretical researches in this field are not enough. For this reason, this study used the methods of literature review and structural equation to explore the effects of mobile marketing design factors on the continual intention of consumers in mobile shopping (...) by using the S-O-R model and its extended theories. The conclusions of the research showed that interface quality of mobile sales terminal and integrity of mobile sales terminal had significant positive impacts on consumption emotion; sales promotion in mobile sales terminal had a significant positive impacts on continual intention of mobile shopping; consumption emotion had a significant positive effect on continual intention of consumers in mobile shopping; consumption emotion played a significant mediating role in the relationship between interface quality of mobile sales terminal and continual intention of mobile shopping and between integrity of mobile sales terminal and continual intention of mobile shopping. The conclusions could not only enrich the theories of mobile shopping behavior but also provide guidance for companies to carry out mobile marketing activities and allocate marketing resources rationally. (shrink)

This study examines the influence of underwriter–auditor relationship on pre-initial public offering earnings management. Using a sample of Chinese to-be-listed firms, we find that a close UAR, as reflected in repeated collaborations between an underwriter and an audit firm in IPOs, is positively associated with pre-IPO earnings management. This association is more pronounced for firms with politically connected auditors/underwriters, firms with less reputable auditors/underwriters, firms located in provinces with weak legal environment, firms to-be-listed on boards with lax listing requirements, and (...) firms whose auditors are with low industry specialization, and legal liability exposures. We provide further evidence that UAR is associated with greater likelihood of irregular activities in post-IPO period and poorer post-IPO financial performance. To the extent that we control for alternative explanations and potential endogeneity, our results suggest that the collusion incentive is likely to drive repeated collaborations between underwriters and auditors in the Chinese IPO market. Our findings provide interesting implications for auditors, investors, and regulators seeking to understand the Chinese IPO market. (shrink)

This paper is devoted to introduce a novel fourth-order hyperchaotic system. The hyperchaotic system is constructed by adding a linear feedback control level based on a modified Lorenz-like chaotic circuit with reduced number of amplifiers. The local dynamical entities, such as the basic dynamical behavior, the divergence, the eigenvalue, and the Lyapunov exponents of the new hyperchaotic system, are all investigated analytically and numerically. Then, an active control method is derived to achieve global chaotic synchronization of the novel hyperchaotic system (...) through making the synchronization error system asymptotically stable at the origin based on Lyapunov stability theory. Next, the proposed novel hyperchaotic system is applied to construct another new hyperchaotic system with circuit deformation and design a new hyperchaotic secure communication circuit. Furthermore, the implementation of two novel electronic circuits of the proposed hyperchaotic systems is presented, examined, and realized using physical components. A good qualitative agreement is shown between the simulations and the experimental results around 500 kHz and below 1 MHz. (shrink)

Artificial intelligence technology has been widely applied in many fields. AI-assisted learning environments have been implemented in classrooms to facilitate the innovation of pedagogical models. However, college students' willingness to accept AI-assisted learning environments has been ignored. Exploring the factors that influence college students' willingness to use AI can promote AI technology application in higher education. Based on the Unified Theory of Acceptance and Use of Technology and the theory of perceived risk, this study identified six factors that influence students' (...) willingness to use AI to analyze their relationships with WTA AI-assisted learning environments. A model including six hypotheses was constructed to test the factors affecting students' WTA. The results indicated that college students showed “weak rejection” of the construction of AI-assisted learning environments. Effort expectancy, performance expectancy, and social influence were all positively related to college students' WTA AI-assisted learning environments. Psychological risk significantly negatively influenced students' WTA. The findings of this study will be helpful for carrying out risk communication, which can promote the construction of AI-assisted learning environments. (shrink)

With the rapid development of computer science and information technology, artificial intelligence has been developed from theory to application. As a key technology in the modern society, AI is increasingly affecting all aspects of people’s daily lives, including sports training. AI can be considered as an assistive technology to provide specific support to athletes’ physical education training through various means such as data analysis and simulation of training scenarios. Although research on AI is still in the preliminary stage, it is (...) significant to explore how AI can be applied in sports training since this emerging technology could facilitate people’s physical training to some extent. This paper first reviews the existing research on AI applications. Then, based on the fundamental concept and related research results of AI, this study explores three specific cases of AI application in sports training and explains the main principles. This research focuses on discussing the strong relationship between AI technology and physical education training and highlights the advantages of AI, including utilization, convenience, and innovation. (shrink)

A key challenge in the management of the public-private partnership project is to understand the critical factors for sustainability performance as well as their complex interaction. Majority of existing studies focus on identifying general factors without consideration of specific context of individual sector. To bridge the gap, unique characteristics of water PPP projects are taken into consideration in this study where the relationship among critical factors to achieve sustainable performance is analyzed from a network perspective. Stakeholder-associated factors and their interrelations (...) were identified via extensive literature review and structured interview, and the social network analysis method was employed to recognize the critical factors and their interactions in sustainability achievement of water PPP projects. As a result, seven stakeholder groups and 18 critical factor nodes were identified and further classified into four challenges when achieving sustainability. These challenges are promoting ecological awareness and responsible citizen behaviour; project construction quality; ecological designs and technology innovations; and project management capacity. These findings provide the stakeholders of water PPP projects with useful references for mitigating the risks and facilitating efforts to achieve better sustainability performance. (shrink)

This paper addresses the robust output feedback model predictive control schemes for networked control systems with input quantization. The logarithmic quantizer is considered in this paper, and the sector bound approach is applied, which appropriately treats the quantization error as a sector-bounded uncertainty. The presented method involves an offline designed state observer using linear matrix inequality and online robust output feedback MPC algorithms which optimize one free control move followed by the output feedback using the estimated state. Moreover, due to (...) the uncertainty of estimation error, a technique of refreshing the bound of estimation error which involves the quantization error is provided so as to guarantee the recursive feasibility of the optimization problem. The proposed MPC schemes inherit the characteristics of the synthesis approach of MPC, guaranteeing the recursive feasibility of the optimization problem and the stability of a closed-loop system, and explicitly account for quantization error. Two simulation examples are given to illustrate the effectiveness of the proposed methods. (shrink)

Complex training is a combination training method that alternates between performing high-load resistance training and plyometric training within one single session. The study aimed to examine the effects of CT on lower-limb strength and power of elite female modern pentathlon athletes under the new modern pentathlon format and competition rules. Ten female participants of the national modern pentathlon team completed 8 weeks of RT as followed by 8 weeks of CT, with 2 weeks of break. Then, the participants conducted 8 (...) weeks of CT, which included RT combined with plyometric training. All stages of training were designed by the linear strength training period theories, requiring participants to train twice for the first 4 weeks and three times for the second 4 weeks. The one-repetition maximum of squat, isometric mid-thigh pull, counter-movement jump, squat jump, pre-stretch augmentation percentage, and reaction strength index were assessed before and after both RT and CT training. One-way repeated-measure ANOVA models revealed that the 1RM of squat was significantly improved after RT as compared to pre-RT. No significant improvement in IMTP, CMJ, SJ, PSAP, and RSI was not observed. After CT, 1RM of squat, IMTP, CMJ, SJ, RSI were significant improved as compared to pre-RT, post-RT and pre-CT, while significant improvements in PSAP were observed as compared to pre-RT and pre-CT, but not to post-RT. This pilot study showed the promise of CT following RT to improve lower-limb strength and power in elite female modern pentathlon athletes. The findings are worthwhile to be confirmed in future studies with larger sample size and randomized design. (shrink)

This study aimed to investigate the common predictive factors between social media addiction and eating disorder symptoms, in a group of Chinese female college students. A total of 216 students completed the behavioral assessments of cognitive flexibility and sustained attention, as well as the questionnaires on anxiety, social media dependence, and eating disorders. The results indicate that SMA is significantly correlated with EDS. Structural equation modeling was used to test the model in which state anxiety, cognitive flexibility, and sustained attention (...) predicted social gain and EDS. Additionally, the results confirmed the mediating role of cognitive flexibility and sustained attention between state anxiety and SMA/EDS in the participants. The findings revealed that in the sample group, state anxiety was related to SMA and EDS through cognitive flexibility and sustained attention. These proposals reflect the significance of improving cognitive flexibility/sustained attention and reducing state anxiety to prevent EDS and SMA in female college students. (shrink)

We conducted an intertemporal online experiment to examine the contagion of others’ positive and negative donation behaviors. We collected two sets of data during and after the peak of the COVID-19 pandemic in China. The participants donated to the charitable fund, “Against COVID-19, The China Charity Federation Is on the Move.” We further investigated the mediating effect of social anxiety on the link between the contagion of donation behaviors and the changes in the COVID-19 situation. A total of 1022 participants (...) participated in the intertemporal online experiment and were considered in the statistical analyses. Our findings were as follows. First, the donation behaviors of others significantly changed these participants’ initial donation decisions, with increased or decreased donation amounts being associated with a positive or negative donation behavior, respectively. Others’ positive donation behavior was more likely to nudge these participants into changing their initial decisions than negative donation behavior during the peak of the pandemic. However, such difference disappeared after the peak because the contagion of positive donation behavior significantly decreased along with the abatement of the pandemic. Second, the participants’ social anxiety decreased along with the abatement of the pandemic, and social anxiety completely mediated the relationship between the pandemic abatement and the decrease in the contagion of positive donation behaviors. These findings advance our understanding of the motivations and influence mechanism of individuals’ donation decisions in the current pandemic situation and help make informed policy making decisions. (shrink)

To improve the positioning accuracy of industrial robots and avoid using the coordinates of the end effector, a novel kinematic calibration method based on the distance information is proposed. The kinematic model of an industrial robot is established. The relationship between the moving distance of the end effector and the kinematic parameters is analyzed. Based on the results of the analysis and the kinematic model of the robot, the error model with displacements as the reference is built, which is linearized (...) for the convenience of the following identification. The singular value decomposition is used to eliminate the redundant parameters of the error model. To solve the problem that traditional optimization algorithms are easily affected by data noise in high dimension identification, a novel extended Kalman filter and regularized particle filter hybrid identification method is presented. EKF is used in the preidentification of the linearized error model. With the preidentification results as the initial parameters, RPF is used to identify the kinematic parameters of the linearized error model. Simulations are carried out to validate the effectiveness of the proposed method, which shows that the method can identify the error of the parameters and after compensation the accuracy of the robot is improved. (shrink)

AimsA negative association between the lower level of psychological resilience and increased risk of compassion fatigue and higher Coronavirus disease 2019 stress has been revealed. However, bibliometric studies have not been performed to comprehensively investigate this topic. This study aimed to identify the status and trends in the CF and PR field from 2008 to 2021 and during the COVID-19 pandemic.MethodsWe identified relevant literature from the Web of Science Core Collection® database using “resilience” and “compassion fatigue” on September 30, 2021. (...) All search results were exported in plain text format for collaboration network analysis, reference-based co-citation analysis, analysis of journals, and keywords-based co-occurrence analysis, which were performed using Citespace® 5.8.R1.ResultsA total of 388 publications were identified finally, and there has been an increasing trend in the annual number of publications with light fluctuations. The analysis of journals and keywords indicated that nurses and social workers are the main research targets, and their mental problems are the main research topics. The turnover intention of health care providers has been a research focus, particularly during the COVID-19.ConclusionThe results of the present study help us understand the status of the CF and PR field and its recent developments. (shrink)

The eukaryotic genome is organized into different domains by cis‐acting elements, such as boundaries/insulators and matrix attachment regions, and is packaged with different degrees of condensation. In the M phase, the chromatin becomes further highly condensed into chromosomes. The first step for transcriptional activation of a given gene, at a particular time during development, in any locus, is the opening of its chromatin domain. This locus needs to be kept in this state in each early G1 phase during every cell (...) cycle. Certain distal enhance elements, including locus control regions (LCRs) and enhancers, are believed to perform this target chromatin domain opening process and several models have been proposed to explain distal enhance action. But they did not explain precisely how a given chromatin domain is opened. Based on various studies, we propose a hypothesis for the mechanism of opening chromatin on a large scale. One important mechanism may involved breaking one or two DNA strands and reducing the linking numbers within chromatin domain. The topological changes can overpass some complexes formed on DNA strands and can be transmitted from specific localized points over a broad region, until boundary elements or insulators are reached. These may initiate downstream events such as propagation of histone acetylation and the binding of transcription factors to proximal promoters and may further augment the action mediated by distal enhancer elements. BioEssays 25:507–514, 2003. © 2003 Wiley Periodicals, Inc. (shrink)

Low frequency oscillation is an important attribute of human brain activity, and the amplitude of low frequency fluctuation is an effective method to reflect the characteristics of low frequency oscillation, which has been widely used in the treatment of brain diseases and other fields. However, due to the low accuracy of the current analysis methods for low frequency signal extraction of ALFF, we propose the Fourier-based synchrosqueezing transform, which is often used in the field of signal processing to extract the (...) ALFF of the low frequency power spectrum of the whole-time dimension. The low frequency characteristics of the extracted signal are compared with those of FSST and fast Fourier transform through the resting-state data. It is clear that the signal extracted by FSST has more low frequency characteristics, which is significantly different from FFT. (shrink)

The rapid improvement of technologies such as artificial intelligence in recent years has resulted in the development of smart technologies that can influence learning performance in different fields. The purpose of study is to explore the link between smart technology and learning performance. Using the S-O-R model as a framework, the researchers argue that smart technology will increase corporate trust, self-efficacy, and well-being, resulting in improved learning performance. The current model regards corporate trust and self-efficacy as relationship factors and investigates (...) their direct influence on employee well-being and learning performance and the mediating role played by these variables. Additionally, the function of employee well-being in moderating the relationship between corporate trust, self-efficacy, and employee learning performance is also explored. The respondents in the present study are made up of employees from 10 logistics companies located in China. The data analysis is conducted using the AMOS software. The results show that that smart technologies can affect learning performance through corporate trust, self-efficacy, and employee well-being. The implementation of smart technology initiatives by corporations may provide positive workplace outcomes for employees, corporations, and the relationship between employees and the companies that employ them. (shrink)

This study examined the ability to comprehend conventional and non-conventional implicatures, and the effect of proficiency and learning context on comprehension of implicature in L2 Chinese. Participants were three groups of college students of Chinese: elementary-level foreign language learners, advanced-level foreign language learners, and advanced-level heritage learners. They completed a 36-item computer-delivered listening test measuring their ability to comprehend three types of implicature: conventional indirect refusals, conventional indirect opinions, and non-conventional indirect opinions. Comprehension was analyzed for accuracy and comprehension speed. (...) There was a significant effect of implicature type on accuracy, but not on comprehension speed. A significant effect of participant group was observed on accuracy, but the effect was mixed on comprehension speed. (shrink)

In light of the dramatic growth of Chinese learners worldwide and a need for cross-linguistic research on Chinese literacy development, this study drew upon theories of visual complexity effect (Su & Samuels, 2010) and dual-coding processing (Sadoski & Paivio, 2013) and investigated a) the effects of character properties (i.e., visual complexity and radical presence) on character acquisition and b) the relationship between individual learner differences in radical awareness and character acquisition. Participants included adolescent English-speaking beginning learners of Chinese in the (...) U.S. Following Kuo et al. (2014), a novel character acquisition task was used to investigate the process of acquiring the meaning of new characters. Results showed that a) characters with radicals and with less visual complexity were easier to acquire than characters without radicals and with greater visual complexity; and b) individual differences in radical awareness were associated with the acquisition of all types of characters, but the association was more pronounced with the acquisition of characters with radicals. Theoretical and practical implications of the findings were discussed. (shrink)

Model RB is a model of random constraint satisfaction problems, which exhibits exact satisfiability phase transition and many hard instances, both experimentally and theoretically. Benchmarks based on Model RB have been successfully used by various international algorithm competitions and many research papers. In a previous work, Xu and Li defined two notions called i-constraint assignment tuple and flawed i-constraint assignment tuple to show an exponential resolution complexity of Model RB. These two notions are similar to some kind of consistency in (...) constraint satisfaction problems, but seem different from all kinds of consistency so far known in literatures. In this paper, we explicitly define this kind of consistency, called variable-centered consistency, and show an upper bound on a parameter in Model RB, such that up to this bound the typical instances of Model RB are variable-centered consistent. (shrink)

BackgroundThe underrepresentation of scholarly works from low- and middle-income countries (LMICs) in academic literature is a documented concern, attributed partly to editorial biases. This trend, prevalent across various disciplines, has been less explored in the context of medical ethics journals. This study aimed to examine the composition of editorial board members (EBM) in high-impact medical ethics journals and to evaluate the extent of international diversity within these editorial teams.MethodsThis study incorporated an analysis of 16 high-impact medical ethics journals. Information regarding (...) the EBM of these journals was systematically gathered and categorized based on the World Bank’s country income classifications. An in-depth examination of the editorial board compositions was then conducted.ResultsThe study identified 669 EBM across the selected journals. A predominant 89.84% (601) of these members were from high-income countries (HICs), with upper-middle-income countries contributing 7.47% (50) and lower-middle-income countries 2.69% (18). No EBM were associated with low-income countries. A regional breakdown indicated that North America was the most represented area, accounting for 48.88% (327), followed by Europe & Central Asia (27.50%, 184), East Asia & Pacific (13.45%, 90), Latin America & Caribbean (4.63%, 31), Sub-Saharan Africa (4.19%, 28), Middle East & North Africa (0.75%, 5), and South Asia (0.60%, 4). In total, these EBMs hailed from 46 different countries, with the United States representing the largest proportion (43.80%, 293), followed by the United Kingdom (13.15%, 88), Australia (7.92%, 53), Germany (6.73%, 45), and Canada (5.08%, 34).ConclusionsThere is a significant lack of international representation within the EBM of high-impact medical ethics journals. The majority of editors in this field are affiliated with HICs, leading to a severe underrepresentation of LMICs within the editorial boards. (shrink)

By PFM, we mean a finitely generated module over a principal ideal domain; a linear sentence is a sentence that contains no disjunctive and negative symbols. In this paper, we present an algorithm which decides the truth for linear sentences on a given PFM, and we discuss its time complexity. In particular, when the principal ideal domain is the ring of integers or a univariate polynomial ring over the field of rationals, the algorithm is polynomial-time. Finally, we consider some applications (...) to Abelian groups. (shrink)

This article presents a corpus-assisted discourse study of the representations of China’s smog in one Chinese and three Anglo-American English-language newspapers from 2011 to 2014. The findings suggest that they converge in representing China’s smog as a kind of severe air pollution that has some consequences on residents in China and poses a problem that the government must tackle. However, the Chinese English-language newspaper prefers to represent it as a kind of weather phenomenon without serious impact on public health and (...) to construct a positive and responsible image of the Chinese central government. The Anglo-American English-language newspapers are inclined to dramatize it as a disaster with a huge health impact, and construct a negative image of the Chinese government with a view to pressurizing it to take responsibility in the context of climate change. (shrink)

China apparel customization brands have been recently growing in massive quantities despite being in their infancy stages of brand value building. Although scholars have proven brand value’s importance in sustainable brand growth, studies on the specific context of CACBs are still limited. This research proposes a conceptual framework of CACBs’ brand value measured dimension based on previous studies and divides brand value into both general and specific dimensions. Accordingly, qualitative and quantitative studies were conducted from the perspectives of practitioners and (...) consumers. Ultimately, a scale of 30 items with nine dimensions was generated. Results reveal that brand association in the general dimensions and brand service in the special dimensions were the largest promoters of CACB brand value. Hence, practitioners should pay more attention to dimensions of cognitive conflicts. Practical suggestions for apparel customization marketers are proposed to build and enhance brand value. (shrink)