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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)

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Vaccine is one of the most effective means to deal with the COVID-19 pandemic in many countries, but vaccine hesitancy has been always widespread among people due to individual differences in access to vaccine information. This research aims to empirically investigate the relationship between media use preference, knowledge level, risk perception and willingness to vaccinate among Chinese residents. A cross-sectional survey of a Chinese sample was carried out to explore factors that influence the COVID-19 vaccination intention of Chinese residents. The (...) empirical results show that the knowledge level and risk perception of Chinese residents positively contribute to vaccination intention. People with video-usage preference have lower levels of knowledge about the COVID-19 vaccine than those with text-usage preference. People’s risk perception of the COVID-19 pandemic is not influenced by their media use preference or knowledge level, as COVID-19 is a global pandemic and a significant social risk. The current study yields health-related implications for the role of media use preference in vaccination intention. (shrink)

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In recent years, the “financial-like” behavior of non-financial enterprises has contributed to the “off real to virtual,” which has seriously restricted the virtuous cycle of finance and economy. This study selects non-financial enterprises listed on Chinese A-shares from 2008 to 2019 as the research sample, and empirically analyzes the impact of CEOs’ financial background on the shadow banking business of non-financial enterprises and its mechanism. The results show that: CEOs’ FB has a positive effect on shadow banking business of non-financial (...) enterprises; among which, the positive effect generated by non-banking FB is stronger. The conclusions still hold after robustness tests by replacing the measurement of variables, controlling for other shocks, changing the parameter estimation method, and considering the endogeneity problem. The mechanism analysis reveals the positive effect mainly by reducing the level of entity investment by enterprises. The heterogeneity analysis finds that, on the one hand, with respect to the internal micro characteristics of enterprises, the positive effect is more significant in state-owned enterprises, non-manufacturing enterprises, and non-growth stage enterprises. On the other hand, with respect to the external macro environment, the positive effect is more significant in periods of easy monetary policy, in industries with a higher competition or in regions with a better institutional environment. This study reveals the intrinsic mechanism of CEOs’ FB and non-financial enterprises’ shadow banking business, enriches the study of the influencing factors of non-financial enterprises’ shadow banking business, and provides micro-level empirical support to alleviate the “off real to virtual” of the economy. (shrink)

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In his Knowledge and Belief (1962), Hintikka establishes his system of epistemic logic with the KK (Knowing that One Knows, in symbols, Kp→KKp) principle (KK for short). However, his system of epistemic logic and the KK principle are grounded upon his strong notion of knowledge, which requires that knowledge is infallible, that is, it makes further inquiry pointless, and becomes ‘discussion-stopper’; knowledge implies truth, to wit, cognitive agents will not be mistaken in their knowledge; cognitive agents will be ‘perfect logicians’, (...) i.e. they have infinitive capability of logical inference. Hintikka calls the argument for KK from the strong notion of knowledge as the ‘transcendental argument’ for KK. Obviously, the strong notion of knowledge is far away from our ordinary conception of knowledge; based on such a strong sense of knowledge, epistemic logic has met the problem of logical omnipotence, and is difficult to apply in our ordinary cognitive practice. Moreover, there is no close connection of the KK principle with internalism or externalism. (shrink)

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In modern Chinese, da is one character, but at the same time, it is also one word.

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BackgroundUp-to-date information about the trends of age-related hearing loss and how this varies between countries is essential to plan for an adequate health-system response. Therefore, this study aimed to assess the research hotpots and trends in ARHL and to provide the basis and direction for future research.Materials and methodsThe Web of Science Core Collection database was searched and screened according to the inclusion criteria during 2002–2021. Bibliometric analyses were conducted by CiteSpace software and VOSviewer software.ResultsThe query identified 1,496 publications, which (...) showed a growth trend of this filed. These publications were from 62 countries, the United States of America showed its tremendous impact on this field in publication outputs, total citations, and international collaborations, China following in second. The Journal of Hearing Research was the most productive journal. Weijia Kong published the most papers, and the most productive institution was Washington University. The keyword “presbycusis” ranked first in research frontiers and appeared earlier, and the keywords “age-related hearing loss,” “risk,” “dementia,” “auditory cortex,” “association,” and “decline” began to appear in recent years.ConclusionThe annual number of publications has grown rapidly in the past two decades and will continue to grow. Epidemiological investigation and laboratory research are lasting hot spots, besides future research will focus on the association between ARHL and cognitive decline, dementia, and Alzheimer’s disease. (shrink)

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Ethiopian Jewish immigrants in Israel are one of the most ancient communities in the world, one that has been detached from the known Jewish world for about 2,500 years. Throughout this very long period of isolation, the Ethiopian Jewish community maintained Jewish tradition and dreamed over the centuries to unite with the rest of the Jewish world and immigrate to the Jewish state—Israel. But this transition occurred within a short time from an agrarian society in Ethiopia (traditional culture) with an (...) oral culture to a knowledge society in Israel (modern culture) with a written culture. Most studies that examine cultural transition focus on anthropological, sociological, and cultural aspects; but there are nearly no studies that examine the technological knowledge of non-literate populations. The purpose of this study is to examine and characterize technological knowledge among this population—the case of Ethiopian non-literate immigrants in Israel. The study involved in-depth interviews to examine technological knowledge through using technological appliances in their everyday life, assembly of two simple technological systems, and a home technology profile compared to the general population in Israel. Participants included 50 non-literate Ethiopian immigrants between the ages of 40–60. The results of our study are surprising in that we have shown that non-literate immigrants adapt to a technology-rich environment at an average degree with respect to the general population in Israel. Also, comparing technological knowledge between traditional and modern cultures shows participants’ wide range of knowledge without ability to read and write. Illiteracy does not preclude the development of knowledge in general, technological knowledge particularly, and does not prevent non-literate populations from acquiring knowledge in a new environment. (shrink)

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

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In this study, we conducted a pseudosign repetition task with 22 children acquiring American Sign Language as a first language from deaf parents. Thirty-nine pseudosigns with varying complexity were developed and organized into eight categories depending on number of hands, number of simultaneous movement types, and number of movement sequences. Pseudosigns also varied in handshape complexity. The children’s performance on the ASL pseudosign task improved with age, displaying relatively accurate production of location and orientation, but much less accurate handshape and (...) movement, a finding in line with real sign productions for both L1 and L2 signers. Handshapes with higher complexity were correlated with lower accuracy in the handshape parameter. We found main effects of sequential and simultaneous movement combinations on overall performance. Items with no movement sequence were produced with higher overall accuracy than those with a movement sequence. Items with two simultaneous movement types or a single movement type were produced with higher overall accuracy than those with three simultaneous movement types. Finally, number of hands did not affect the overall accuracy. Remarkably, movement sequences impose processing constraints on signing children whereas complex hands and two simultaneous movement types do not significantly lower accuracy, indicating a capacity for processing multiple simultaneous components in signs. Spoken languages, in contrast, manifest greater complexity in temporal length. Hearing children’s pseudoword repetition still displays high levels of accuracy on disyllabic words, with complexity effects affecting only longer multisyllabic words. We conclude that the pseudosign repetition task is an informative tool for studies of signing children’s phonological development and that sheds light on potential modality effects for phonological development. (shrink)

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

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Patients with chronic obstructive pulmonary disease are characterized by attenuated pulmonary function and are frequently reported with cognitive impairments, especially memory impairments. The mechanism underlying the memory impairments still remains unclear. We applied resting-state functional magnetic resonance imaging to compare the brain local activities with static and dynamic amplitude of low-frequency fluctuations among patients with COPD and healthy controls. Compared with HC, COPD patients exhibited decreased sALFF in the right basal ganglia and increased dALFF in the bilateral parahippocampal/hippocampal gyrus. The (...) reduced the left basal ganglia was associated with lower oxygen partial pressure. Besides, the increased dALFF in the left hippocampal/parahippocampal cortex was associated with poor semantic-memory performance and the increased dALFF in the left hippocampal/parahippocampal cortex was associated the forced vital capacity. The present study revealed the abnormal static and dynamic local-neural activities in the basal ganglia and parahippocampal/hippocampal cortex in COPD patient and its relationship with poor lung function and semantic-memory impairments. (shrink)

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For unmanned aerial vehicle, object detection at different scales is an important component for the visual recognition. Recent advances in convolutional neural networks have demonstrated that attention mechanism remarkably enhances multiscale representation of CNNs. However, most existing multiscale feature representation methods simply employ several attention blocks in the attention mechanism to adaptively recalibrate the feature response, which overlooks the context information at a multiscale level. To solve this problem, a multiscale feature filtering network is proposed in this paper for image (...) recognition system in the UAV. A novel building block, namely, multiscale feature filtering module, is proposed for ResNet-like backbones and it allows feature-selective learning for multiscale context information across multiparallel branches. These branches employ multiple atrous convolutions at different scales, respectively, and further adaptively generate channel-wise feature responses by emphasizing channel-wise dependencies. Experimental results on CIFAR100 and Tiny ImageNet datasets reflect that the MFFNet achieves very competitive results in comparison with previous baseline models. Further ablation experiments verify that the MFFNet can achieve consistent performance gains in image classification and object detection tasks. (shrink)

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Excessive alcohol use has adverse effects on the central nervous system (CNS) and can lead to alcohol use disorders (AUDs). Recent studies have suggested that myelin reductions may directly contribute to CNS dysfunctions associated with AUDs. Myelin consists of compact lipid membranes wrapped around axons to provide electrical insulation and trophic support. Regulation of myelin is considered as a new form of neural plasticity due to its profound impacts on the computation of neural networks. In this review, the authors first (...) discuss experimental evidence showing how alcohol exposure causes demyelination in different brain regions, often accompanied by deficits in cognition and emotion. Next, they discuss postulated molecular and cellular mechanisms underlying alcohol's impact on myelin. It is clear that more extensive investigations are needed in this important but underexplored research field in order to gain a better understanding of the myelin‐behavior relationship and to develop new treatment strategies for AUDs. (shrink)

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We initiate the study of reducts of relational structures up to primitive positive interdefinability: After providing the tools for such a study, we apply these tools in order to obtain a classification of the reducts of the logic of equality. It turns out that there exists a continum of such reducts. Equivalently, expressed in the language of universal algebra, we classify those locally closed clones over a countable domain which contain all permutations of the domain.

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This study tested a conceptual model in which photo-sharing behavior during travel elicits tourists’ emotional state, and in turn improves evaluation of the tourism product. The research results in the context of tourist attractions and restaurants provide support for the proposed model. Specifically, tourists’ photo-sharing behavior was significantly associated with more positive product evaluation, both directly and indirectly via the emotion of pleasure. These associations were stronger when the interdependent self-construers had good social experience. The results provide practical guidance for (...) marketers to developing marketing strategy. (shrink)

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Accumulating research has identified the interactive effects of catechol-O-methyltransferase gene Val158Met polymorphism and environmental factors on aggression. However, available evidence was mainly based upon correlational design, which yields mixed findings concerning who are more affected by environmental conditions and has been challenged for the low power of analyses on gene–environment interaction. Drawing on a mixed design, we scrutinized how COMT Val158Met polymorphism impacts on aggression, assessed by hostility, aggressive motivation, and aggressive behavior, under different social conditions in a sample of (...) 70 Chinese male undergraduate students. We found that both Val/Val homozygote and Met alleles carriers showed differences in the feelings of hostility and aggressive motivation under conditions of exclusion versus inclusion, but these differences were more pronounced for Met allele carriers. These findings implied that COMT Val158Met polymorphism did not respond to environmental stimuli in an all-or-none way and shed light on the importance of examining the gene–environment interaction using a mixed design. (shrink)

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This study aimed to discuss the relationships among the brand image of universities (external variables), university satisfaction (mediating variables) and customer lifetime value (internal variables). The findings can serve as a reference for higher educational institutions in strengthening their advantages and overcoming their shortcomings, as well as for administrative decision-making. A questionnaire survey was conducted on university students in Taiwan, and 470 valid samples were retrieved. The data were analysed with structural equation modelling and multi-group analysis. The results showed that (...) brand image influences customer satisfaction, which in turn affects customer lifetime value. Satisfaction is a partial mediating variable between brand image and customer lifetime value. Multi-group analysis found that gender has no interfering effect between brand image and satisfaction, nor does it between satisfaction and customer lifetime value or between brand image and customer lifetime value. (shrink)

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Previous studies have found that P1 and P2 components were more sensitive to configural and featural face processing, respectively, when attentional resources were sufficient, suggesting that face processing follows a coarse-to-fine sequence. However, the role of working memory load in the time course of configural and featural face processing is poorly understood, especially whether it differs during encoding and retrieval stages. This study employed a delayed recognition task with varying WM load and face spatial frequency. Our behavioral and ERP results (...) showed that WM load modulated face SF processing. Specifically, for the encoding stage, P1 and P2 were more sensitive to broadband SF faces, while N170 was more sensitive to low SF and BSF faces. For the retrieval stage, P1 on the right hemisphere was more sensitive to BSF faces relative to HSF faces, N170 was more sensitive to LSF faces than HSF faces, especially under the load 1 condition, while P2 was more sensitive to high SF faces than HSF faces, especially under load 3 condition. These results indicate that faces are perceived less finely during the encoding stage, whereas face perception follows a coarse-to-fine sequence during the retrieval stage, which is influenced by WM load. The coarse and fine information were processed especially under the low and high load conditions, respectively. (shrink)

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Unfortunately, only after online first article publication, it was noticed that the first four sentences in footnote two were incorrect.

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Among the most influential and well-known experiments of the 19th century was the generation and detection of electromagnetic radiation by Heinrich Hertz in 1887–1888, work that bears favorable comparison for experimental ingenuity and influence with that by Michael Faraday in the 1830s and 1840s. In what follows, we pursue issues raised by what Hertz did in his experimental space to produce and to detect what proved to be an extraordinarily subtle effect. Though he did provide evidence for the existence of (...) such radiation that other investigators found compelling, nevertheless Hertz’s data and the conclusions he drew from it ran counter to the claim of Maxwell’s electrodynamics that electric waves in air and wires travel at the same speed. Since subsequent experiments eventually suggested otherwise, the question arises of just what took place in Hertz’s. The difficulties attendant on designing, deploying, and interpreting novel apparatus go far in explaining his results, which were nevertheless sufficiently convincing that other investigators, and Hertz himself, soon took up the challenge of further investigation based on his initial designs. (shrink)

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Vitalism was long viewed as the most grotesque view in biological theory: appeals to a mysterious life-force, Romantic insistence on the autonomy of life, or worse, a metaphysics of an entirely living universe. In the early twentieth century, attempts were made to present a revised, lighter version that was not weighted down by revisionary metaphysics: " organicism ". And philosophers since the Vienna Circle (Schlick, Frank and later Nagel) criticized Driesch and Bergson's " neovitalism " as a too-strong ontological commitment (...) to the existence of certain entities or " forces ", over and above the system of causal relations studied by mechanistic science, rejecting the weaker form, organicism, as well. But there has been some significant scholarly " push-back " against this orthodox attitude, notably pointing to the 18th-century Montpellier vitalists to show that there are different historical forms of vitalism, including how they relate to mainstream scientific practice (Wolfe and Normandin, eds. 2013). Additionally, some trends in recent biology that run counter to genetic reductionism and the informational model of the gene present themselves as organicist (Gilbert and Sarkar 2000, Moreno and Mossio 2015). Here, we examine some cases of vitalism in the twentieth century and today, not just as a historical form but as a significant metaphysical and scientific model. We argue for vitalism's conceptual originality without either reducing it to mainstream models of science or presenting it as an alternate model of science, by focusing on historical forms of vitalism, logical empiricist critiques thereof and the impact of synthetic biology on current (re-)theorizing of vitalism. (shrink)

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Increasing complexity and specialisation of modern sciences has led to increasingly collaborative publications, as well as the involvement of commercial services. Modern integrative taxonomy likewise depends on many lines of evidence and is increasingly complex, but the trend of collaboration lags and various attempts at ‘turbo taxonomy’ have been unsatisfactory. We are developing a taxonomic service in the Senckenberg Ocean Species Alliance to provide fundamental data for new species descriptions. This will also function as a hub to connect a global (...) network of taxonomists, assembling an alliance of scientists working on potential new species to tackle both the extinction and inclusion crises we face today. The current rate of new species descriptions is simply too slow; the discipline is often dismissed as old fashioned, and there is a crisis level need for taxonomic descriptions to come to grips with the scale of Anthropocene biodiversity loss. Here, we envision how the process of describing and naming species would benefit from a service supporting the acquisition of descriptive data. Also see the video abstract here: https://youtu.be/E8q3KJor_F8. (shrink)

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