Based on the data of Chinese industrial enterprises from 2004 to 2009, a fixed-effect model is adopted in this paper to analyze the effect and the mechanism of the enterprises using the Internet on tax avoidance. The result shows that using the Internet will produce the peer effect, which enables enterprises to learn tax avoidance strategies on the Internet and makes the degree of tax avoidance between enterprises and other enterprises in the same industry converge. At the same time, using (...) the Internet has a network effect, and the more the enterprises access the Internet, the higher the degree of tax avoidance for enterprises is. In addition, the effect of the Internet on tax avoidance is influenced by the intensity of tax collection and the nature of enterprises. With a further examination, it has been found that enterprises not only acquire the two tax avoidance strategies of underreporting profits and underpaying taxes through the Internet but also master the planning strategy. (shrink)

From the end of 2018 in China, the Big-data Driven Price Discrimination (BDPD) of online consumption raised public debate on social media. To study the consumers’ attitude about the BDPD, this study constructed a semantic recognition frame to deconstruct the Affection-Behavior-Cognition (ABC) consumer attitude theory using machine learning models inclusive of the Labeled Latent Dirichlet Allocation (LDA), Long Short-Term Memory (LSTM), and Snow Natural Language Processing (NLP), based on social media comments text dataset. Similar to the questionnaires published results, this (...) article verified that 61% of consumers expressed negative sentiment toward BDPD in general. Differently, on a finer scale, this study further measured the negative sentiments that differ significantly among different topics. The measurement results show that the topics “Regular Customers Priced High” (69%) and “Usage Intention” (67%) occupy the top two places of negative sentiment among consumers, and the topic “Precision Marketing” (42%) is at the bottom. Moreover, semantic recognition results that 49% of consumers’ comments involve multiple topics, indicating that consumers have a pretty clear cognition of the complex status of the BDPD. Importantly, this study found some topics that had not been focused on in previous studies, such as more than 8% of consumers calling for government and legal departments to regulate BDPD behavior, which indicates that quite enough consumers are losing confidence in the self-discipline of the platform enterprises. Another interesting result is that consumers who pursue solutions to the BDPD belong to two mutually exclusive groups: government protection and self-protection. The significance of this study is that it reminds the e-commerce platforms to pay attention to the potential harm for consumers’ psychology while bringing additional profits through the BDPD. Otherwise, the negative consumer attitudes may cause damage to brand image, business reputation, and the sustainable development of the platforms themselves. It also provides the government supervision departments an advanced analysis method reference for more effective administration to protect social fairness. (shrink)

In order to highlight the role of music teaching in the teaching of ideological and political courses, this study puts forward research on the integration of music teaching and ideological and political teaching. This study analyzes the promotion and necessity of college music teaching to ideological and political work, constructs a fusion model of college music teaching and ideological and political work, introduces deep learning methods, and weakens the influence of errors in the data of college music teaching and ideological (...) and political work. This study also optimized the integration mode of college music teaching and ideological and political work and realized the model research of college music teaching and ideological and political work. The experimental results show that the resource output amplitude controlled by the deep learning method has the best stability, and there is no large amplitude fluctuation during the experiment. The output amplitude and control time of the fusion resource are guaranteed and the fusion path of music teaching and ideological and political education is clearer. The maximum control time of the fusion resource of this method is 23.55 ms. (shrink)

Mobile English learning has multiple advantages and brings enormous benefits to EFL learners. However, not everyone adopts it, and the determinants of learners’ adoption intention have not yet been investigated fully. This study aimed to better understand learners’ adoption by employing the theory of planned behaviour in conjunction with the influences of technostress and compatibility. Based on existing literature, a research model was proposed and verified with a sample of 409 undergraduates from a Chinese university. The results indicated that in (...) the context of mobile English learning: Individuals with higher adoption intention are more likely to engage in mobile English learning with higher frequency. Practical implications related to mobile English learning were discussed. (shrink)

In this study we present a self-organizing connectionist model of early lexical development. We call this model DevLex-II, based on the earlier DevLex model. DevLex-II can simulate a variety of empirical patterns in children's acquisition of words. These include a clear vocabulary spurt, effects of word frequency and length on age of acquisition, and individual differences as a function of phonological short-term memory and associative capacity. Further results from lesioned models indicate developmental plasticity in the network's recovery from damage, in (...) a non-monotonic fashion. We attribute the network's abilities in accounting for lexical development to interactive dynamics in the learning process. In particular, variations displayed by the model in the rate and size of early vocabulary development are modulated by (a) input characteristics, such as word frequency and word length, (b) consolidation of lexical-semantic representation, meaning-form association, and phonological short-term memory, and (c) delayed processes due to interactions among timing, severity, and recoverability of lesion. Together, DevLex and DevLex-II provide an accurate computational account of early lexical development. (shrink)

The Myelin Regulator Factor (MYRF) is a master regulator governing myelin formation and maintenance in the central nervous system. The conservation of MYRF across metazoans and its broad tissue expression suggest it has functions extending beyond the well‐established role in myelination. Loss of MYRF results in developmental lethality in both invertebrates and vertebrates, and MYRF haploinsufficiency in humans causes MYRF‐related Cardiac Urogenital Syndrome, underscoring its importance in animal development; however, these mechanisms are largely unexplored. MYRF, an unconventional transcription factor, begins (...) embedded in the membrane and undergoes intramolecular chaperone mediated trimerization, which triggers self‐cleavage, allowing its N‐terminal segment with an Ig‐fold DNA‐binding domain to enter the nucleus for transcriptional regulation. Recent research suggests developmental regulation of cleavage, yet the mechanisms remain enigmatic. While some parts of MYRF's structure have been elucidated, others remain obscure, leaving questions about how these motifs are linked to its intricate processing and function. (shrink)

This study aims to help enterprises enhance their innovation capabilities in the environment of knowledge economy globalization and stand out in the fierce industry competition. Firstly, data on existing higher education theories and innovation theories are analyzed. Secondly, two companies in the sample data are selected for detailed analysis. Finally, research conclusion and corresponding talent management strategies are presented. The results show that the cumulative contribution value of employees is 87.496%. The cumulative contribution value of human capital is 70.322%. The (...) contribution value of cumulative innovation performance is 61.658%. The cumulative contribution value of R&D investment is 45.306%. The coefficient for the overall sample size is 0.509. The employee quality coefficient is 0.452. The correlation coefficient for educational attainment is 0.598. The high-tech service industry has the highest correlation coefficient at 0.504. The auto industry has the highest coefficient at 0.669. The experimental research has drawn the following conclusion: Talents positively affect enterprise innovation performance; Research and Development investment has a positive correlation with enterprise innovation performance; R&D investment has a positive correlation with talents. Through experimental research, the education level of employees is measured by academic qualifications, but the essence of academic qualification measurement is the level of knowledge and skills that employees have. In summary, the study can extend the strategic analysis of the cultivation of innovative talents and play a valuable auxiliary role in cultivating innovative talents. (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)

We prove the Decomposability Conjecture for functions of Baire class $2$ from a Polish space to a separable metrizable space. This partially answers an important open problem in descriptive set theory.

Here we present and develop the hypothesis that the derepression of endogenous retrotransposable elements (RTEs) – “genomic parasites” – is an important and hitherto under‐unexplored molecular aging process that can potentially occur in most tissues. We further envision that the activation and continued presence of retrotransposition contribute to age‐associated tissue degeneration and pathology. Chromatin is a complex and dynamic structure that needs to be maintained in a functional state throughout our lifetime. Studies of diverse species have revealed that chromatin undergoes (...) extensive rearrangements during aging. Cellular senescence, an important component of mammalian aging, has recently been associated with decreased heterochromatinization of normally silenced regions of the genome. These changes lead to the expression of RTEs, culminating in their transposition. RTEs are common in all kingdoms of life, and comprise close to 50% of mammalian genomes. They are tightly controlled, as their activity is highly destabilizing and mutagenic to their resident genomes. (shrink)

Based on event history analysis, this study examined the survival distribution of the duration of online public opinions related to major health emergencies and its influencing factors. We analyzed the data of such emergencies that took place in China during a period of 10 years. The results of the Kaplan-Meier method and Cox proportional hazards regression analysis showed that the average duration of online public opinions regarding health emergencies is 43 days, and the median is 19 days, which dispels the (...) myth of the “Seven-day Law of Propagation.” Furthermore, the duration of online public opinions can be divided into three stages: the rapid decline stage, the slowdown stage, and the disappearing stage. In addition, the type of event, and the volume of both social media discussion and traditional media coverage all had significant impacts on the duration. Our findings provide practical implications for the carrying out of targeted and stage-based governance of public opinions. (shrink)

This research investigated how interpersonal communication with a large audience can influence communicators’ attitudes. Research on the saying-is-believing effect has shown that when an individual’s attitude is perceived in advance by a communicator, the communicator tunes the message to the person, which biases the communicator’s attitude toward the person’s attitude. In this study, we examined the conditions under which audience tuning and attitude bias can occur with audiences containing more than one individual. We manipulated communicators’ perceived group entity for a (...) large audience and the audience’s prior attitudinal valence and measured the audience’s epistemic trust. The results showed that communicators tuned their messages to the audience’s attitude when they perceived group entitativity and epistemic trust. Furthermore, tuning the message to the audience was found to bias communicators’ subsequent impressions of the topic in a direction closer to the audience’s attitude. These results suggest that perceiving a large audience as a group influences the subsequent impressions of electronic word-of-mouth product or service communicators. (shrink)

Governments have adopted strict home quarantine measures during the COVID-19 pandemic. A monotonous, barren, and under-stimulating environment can cause state boredom, and people often deal with boredom via novelty-seeking behavior. Novelty-seeking behavior can be divided into “novelty input” and “novelty output.” The former refers to obtaining novel information such as browsing the Web; the latter refers to engaging in creative behavior such as literary creation. This study explores the relationship between two types of novelty-seeking behavior and individual state boredom during (...) home quarantine, along with the moderation effect of trait creativity. The study sample consists of 582 Chinese college students who were quarantined at home during the COVID-19 pandemic. Participants completed the Multidimensional State Boredom Scale, the Williams Creativity Aptitude Test, and self-compiled questionnaires of novelty input and novelty output. The results show that there is no significant relationship between novelty input or novelty output and boredom during the COVID-19 quarantine. Trait creativity is found to negatively moderate the relationship between the two means of novelty seeking and boredom. Specifically, novelty output negatively predicts the state boredom of individuals with high creativity, while novelty input positively predicts the state boredom of individuals with low creativity. Our findings suggest that different novelty-seeking behaviors may have different effects on the boredom level of individuals with high versus low creativity during quarantine. During a quarantine period, individuals should avoid excessively engaging in novelty input behaviors aimed at escaping boring situations. (shrink)

The rational allocation of functional areas is the foundation for addressing the sustainable development of cities. Efficient and accurate identification methods of urban functional areas are of great significance to the adjustment and testing of urban planning and industrial layout optimization. Firstly, by employing multisource geographic data, an identification method of urban functional areas was developed. A quantitative measurement approach of the urban functional area was then established considering the comprehensive effects of human-land, space-time, and thematic information to present the (...) covering area of ground objects, public awareness, and empirical research. Finally, the Zhengzhou city, which locates in Henan province of central China, was used to test the method. The results show that the developed method is efficient, accurate, and universal and can identify urban functional areas quickly and accurately. We found that the overall distribution of Zhengzhou’s functional areas presents a spatial pattern of single and multimixed coordinated development. The city’s commercial functional areas and commercial-based mixed functional areas are located in the city’s central area. The green square’s function area occupies relatively low and is mainly distributed in the city’s fringe. (shrink)

Due to the currently insufficient consideration of task fitness and task coordination for task allocation in collaborative customized product development, this research was conducted based on the analysis of collaborative customized product development process and task allocation strategy. The definitions and calculation formulas of task fitness and task coordination efficiency were derived, and a multiobjective optimization model of product customization task allocation was constructed. A solution based on adaptive genetic algorithm was proposed, and the feasibility and effectiveness of the task (...) allocation algorithm were tested and verified using a 5-MW wind turbine product development project as example. (shrink)

Mobile health services have been widely used in medical services and health management through mobile devices and multiple channels, such as smartphones, wearable equipment, healthcare applications, and medical platforms. However, the number of the users who are currently receiving the mHealth services is small. In China, more than 70% of internet users have never used mHealth services. Such imbalanced situation could be attributed to users’ traditional concept of medical treatment, psychological factors and privacy concerns. The purpose of this study is (...) to explore the direct and indirect effects of mHealth users’ self-efficacy and privacy concerns on their intention to adopt mHealth services, providing guidelines for mHealth service providers to enhance users’ intention of adoption. A questionnaire was designed by the research team and 386 valid responses were collected from domestic participants in China. Based on the unified theory of acceptance and use of technology model, a research model integrated self-efficacy and privacy concerns was constructed to investigate their effects on users’ intention to adopt mobile mHealth services. The results show that self-efficacy could facilitate users’ intention to adopt mHealth services, and had a significantly positive effect on perceived ubiquity, effort expectancy, performance expectancy and subjective norm. This study verifies the direct and indirect effects of self-efficacy and privacy concerns on users’ intention to adopt mHealth services, providing a different perspective for studying mHealth adoption behavior. The findings could provide guidelines for mHealth service providers to improve their service quality and enhance users’ intention of adoption. (shrink)

Based on the antecedent variable and the outcome variable on the individual level, we introduce mediating variables, integrate moderating variables to construct the conceptual model and theoretical framework of the influence mechanism of playfulness personality on creative deviance of employees. Based on the questionnaire survey data of employees in high-tech enterprises, this study adopts the nonparametric percentile Bootstrap method based on deviation correction to empirically discuss the influence mechanism of employee playfulness personality on employee creative deviance. The empirical analysis results (...) show that employee playfulness personality has a significant positive influence on employee creative deviance. Positive impression management motivation and harmonious innovation passion partially mediate the relationships between employee playfulness personality and creative deviance. Employee growth need strength negatively moderates the relationships between positive impression management motivation and employee creative deviance. The stronger the employee growth need strength, the weaker the mediating effect of employees' playfulness personality on employee creative deviance through positive impression management motivation, and there is a moderated mediating effect. (shrink)

本书的重点是谈作者对波普尔的看法,主要包括对波普尔思想的理解和对波普尔思想的评论和批评两部分。.

Guilt appeals have been found effective in stimulating ethical consumption behaviors in western cultures. However, studies performed in Confucian cultural contexts have found contradictory results. We aim to investigate the inconclusive results of research on guilt and ethical consumption and to explain the inconsistencies. We aim to better understand the influence of guilt on ethical consumption in a Chinese Confucian context and to explore the culturally relevant individual-level concept of interdependent self-construal as a moderator. We build our argument on the (...) Confucian ethics of ren-yi-li where the virtue of propriety specifies role-based obligations depending on the proximity of one’s relationship to others and may thus limit ethical behaviors that are directed to those who are relationally distant. We hypothesize a positive relationship between guilt and ethical consumption that is, however, negatively moderated by interdependent self-construal. Put another way, consumers who define themselves strongly through their relationships with close others are less likely to compensate for guilt through ethical consumption. We find the hypothesized model supported in a survey of 314 Chinese consumers. The results suggest that guilt appeals can stimulate ethical consumption in Confucian cultures. However, guilt appeals may not be enough, as the moderating effect suggests that they will be most effective when combined with an ethical consumption initiative that conforms to the Confucian li principle. As this principle implies prioritizing close over distant relationships, it follows that consumers may be more likely to respond to guilt appeals which are linked to ethical consumption initiatives whose beneficiaries they feel connected to. (shrink)

With the development of our society, the diversity of the university environment has been increased. The complexity of the diversified university environment also greatly increases the frequency of campus crisis incidents. Therefore, how to evaluate the emergency response ability of college students and how to take effective response measures have become problems that need urgent attentions. In this study, the evaluation of college students’ emergency response capability based on the questionnaire-TOPSIS innovative algorithm is conducted. Firstly, the questionnaire method is used (...) to analyze the current situation of college students’ ability of emergency response, and then a comprehensive evaluation is made using the TOPSIS innovative algorithm. The results of the ranking of emergency response ability are as follows: excellent > good > undergraduate > graduate > inferior. Secondly, the reasons for the lack of ability of emergency response to students based on the evaluation results are studied intensively. Finally, the development countermeasures for college students’ emergency response ability training are put forward. (shrink)

This paper first conducts knowledge point association analysis on a large amount of data collected in practical applications. Data mining includes data collection, data preprocessing, actual mining, and result analysis, establishes knowledge point association rules table, and develops college English diagnostic practice system. Then, starting from the existing paper composition mode of the system, the knowledge point association rule table is introduced, and the knowledge point association relationship mining model is constructed using the association rule algorithm to explore the potential (...) influence relationship between different knowledge points that affect the improvement of learning quality. Finally, the data collected when the system is used is preprocessed, and the three dimensions of learning status evaluation, question-type association analysis, and college English score prediction are, respectively, modeled. Finally, after combining these submodels, a relatively complete and reliable diagnosis is obtained by evaluation model and related verification. (shrink)

The diversities in the natural, social, and human environment of various regions often lead to the differences in their regional economic development level and industrial structure and layout; moderate regional differences can mobilize economic vitality and improve development efficiency, but excessive differences may lead to social instability or even turbulence. Intelligent algorithms or their improved and hybrid algorithms can recently achieve more suitable solutions to practical problems of nonlinear, discrete, nondifferentiable, and multiple constraints. Therefore, this paper's main point is on (...) the analysis of regional economic development differences based on intelligent hybrid algorithms. On the basis of summarizing and analyzing previous research works, this paper expounded the research status and significance of regional economic development differences analysis, elaborated the development background, current status, and future challenges of intelligent hybrid algorithms, introduced the methods and principles of principal component distance weighting algorithm and sequential quadratic programming algorithm, constructed a basic model for regional economic development differences based on intelligent hybrid algorithm, conducted the construction of analysis index system and the hybrid of intelligence algorithm, analyzed the regional economic development differences based on intelligent hybrid algorithm, performed the principal component analysis and time-space change analysis of regional economic development, and finally carried out a simulation experiment and its result analysis. The study results show that the intelligent hybrid algorithm can simulate the intelligent behavior of certain groups in nature when analyzing the differences in regional economic development, so that it has essentially parallelism, high accuracy, and convergence speed. The study results of this paper provide a reference for further researches on the regional economic development differences analysis based on intelligent hybrid algorithm. (shrink)

Business students appear predisposed to select disciplines consistent with pre-existing worldviews. These disciplines then further reinforce the worldviews which may not always be adaptive. For example, high levels of Social Dominance Orientation is a trait often found in business school students :691–721, 1991). SDO is a competitive and hierarchical worldview and belief-system that ascribes people to higher or lower social rankings. While research suggests that high levels of SDO may be linked to lower levels of empathy, research has not established (...) the potential relationship between another related adaptive trait in the workplace, compassion. Compassion facilitates workplace performance by lowering levels of litigation, easing stress, and facilitating cooperation. Accordingly, the following study aimed to examine the relationship between SDO and compassion while hypothesizing Economic Systems Justification would mediate this relationship. Because of the importance of compassion in the workplace, the prevalence of SDO in the business academic community and the topicality of ESJ, we conducted our study with business school students. Results confirmed all but one hypothesis. (shrink)

The belongingness literature has largely examined the antecedents of non-teleworkers’ sense of belongingness, but little attention has been paid to what job-related factors could affect teleworkers’ sense of belongingness. Grounded in organizational support theory, our research focuses on why feedback quality from the direct leader brings sense of belongingness and considers how conscientiousness of teleworkers shapes this effect. Based on data from 329 participants obtained at three different time points from one technology service organization in China, our results indicated that (...) teleworkers’ perceived organizational support serves as an essential mediator of the positive relationship between feedback quality from the direct leader and sense of belongingness. Additionally, the teleworkers’ conscientiousness strengthened the positive direct effect of feedback quality on perceived organizational support and the indirect effect on sense of belongingness. The moderating role of conscientiousness in strengthening the link between feedback quality and perceived organizational support was significant for high levels of conscientiousness and not significant for low levels. Finally, we discussed theoretical and practical implications. (shrink)