A Comparison Between the Higher Educational Systems in Mainland China and Taiwan

Both Mainland China and Taiwan attach much importance to higher education. The two sides always try hard to develop higher education. This is one of China\u27s deep-rooted traditional ideas and concepts. Since 1949, the two sides have been politically opposite, economically sealed from each other, and the contact between the people has been minimized . The two sides developed their own higher educational systems, respectively, according to the specific conditions and needs of the two varied societies. The purpose of this study was to compare the higher educational systems in Mainland China and Taiwan, focusing on the similarities and differences between the two. The desired outcome of this study was to facilitate the communication and cooperation between both China and Taiwan in the international community of higher education and promote the development and reform of higher educational business within both entities. This study carried out the following four aspects in order: 1. It described both higher educational systems and conducted a brief historical analysis of how they developed . 2. It described the higher educational systems of both countries, as they exist today. 3. It revealed the strengths and weaknesses, and similarities and differences of each system. 4. It showed how the political, economic, cultural and technological factors in the society and environment of both sides have affected the higher education systems and how those elements contributed to making them what they are today. Through the investigation of these four aspects, this study found: 1. Common features of higher educational systems on both sides of the Taiwan Strait exceed differences . 2. Attaching importance to and developing higher education are long time policies that Taiwan and Mainland China both adhere to. 3. The political factors still have an impact on the exchanges and cooperation in the educational fields between the two sides. 4. The reform of higher educational systems of the two countries brings about more opportunities for countries with more highly developed educational systems to participate and invest in both sides. 5. The extent of higher education reform of both sides is different. 6. Increasing exchanges and improving cooperation are indispensable for the future cooperative development of higher education between the two sides

Finite time decoherence could be suppressed efficiently in photonic crystal

The decoherence of two initially entangled qubits in anisotropic band gap photonic crystal has been studied analytically without Born or Markovian approximation. It is shown that the decoherence dynamics of two qubits in photonic crystal is greatly different from that of two qubits in vacuum or subjected to usual non-Markovian reservoir. The results also show that the finite time decoherence invoked by spontaneous emission could be suppressed efficiently and the entanglement of the Bell state possesses odd parity is more easily preserved in photonic crystal than that of the Bell state possesses even parity under the same condition. A store scheme for entangled particle pair is proposed.Comment: 4 pages, 7 figure

Correlation-hole induced paired quantum Hall states in lowest Landau level

A theory is developed for the paired even-denominator fractional quantum Hall states in the lowest Landau level. We show that electrons bind to quantized vortices to form composite fermions, interacting through an exact instantaneous interaction that favors chiral p-wave pairing. Two canonically dual pairing gap functions are related by the bosonic Laughlin wavefunction (Jastraw factor) due to the correlation holes. We find that the ground state is the Moore-Read pfaffian in the long wavelength limit for weak Coulomb interactions, a new pfaffian of an oscillatory pairing function for intermediate interactions, and a Read-Rezayi composite Fermi liquid beyond a critical interaction strength. Our findings are consistent with recent experimental observations of the 1/2 and 1/4 fractional quantum Hall effects in asymmetric wide quantum wells.Comment: 4 pages, 2 figures; published versio

A Note on Normal Forms of Quantum States and Separability

We study the normal form of multipartite density matrices. It is shown that the correlation matrix (CM) separability criterion can be improved from the normal form we obtained under filtering transformations. Based on CM criterion the entanglement witness is further constructed in terms of local orthogonal observables for both bipartite and multipartite systems.Comment: 8 page

Fraudulent Statements Disclosure And Financial Distress: A Discrete-Time Survival Analysis

This study uses discrete-time survival analysis (DTSA) to examine the influence of fraudulent statements disclosure on the probability of financial distress not only in the initial period subsequent to disclosure, but future periods as well. Evidence indicates DTSA is superior to logistic regression and extends a richer depiction of the probability after a first-time fraudulent statement disclosure. After fraudulent statements disclosure, 24% of the reporting firms experienced financial distress in Year 1, with the hazard function declines progressively in subsequent years. We find total liability to total assets, directors and supervisors’ stock pledged ratio, and CPA (Certified Public Accountant) change are definitely linked to financial distress probability (p-value <0.05). A DTSA model not only includes financial ratios, but also considers corporate governance variables to produce more accurate classification than those of alternative models

Weak productions of new charmonium in semi-leptonic decays of B_c

We study the weak productions of novel heavy mesons, such as $\eta_c^{\prime}$, $h_c$, $h_c^{\prime}$, $\chi_{c0}^{\prime}$, X(3940), Y(3940), X(3872), and Y(4260), in the semi-leptonic $B_c$ decays. Since there is still no definite answer for the components of X(3940), Y(3940), X(3872), Y(4260) so far, we will assign them as excited charmonium states with the possible quantum numbers constrained by the current experiments. As for the weak transition form factors, we calculate them in the framework of light-cone QCD sum rules approach, which is proved to be a powerful tool to deal with the non-perturbative hadronic matrix element. Our results indicate that different interpretations of X(3940) can result in remarkable discrepancy of the production rate in the $B_c$ decays, which would help to clarify the inner structure of the X(3940) with the forthcoming LHC-b experiments. Besides, the predicted large weak production rates of X(3872) and Y(3940) in $B_c$ decays and the small semi-leptonic decay rate for $B_c \to Y(4260)$ all depend on their quantum number $J^{PC}$ assignments. Moreover, the $S-D$ mixing of various vector charmonium states in the weak decay of $B_c$ is also discussed in this work. The future experimental measurements of these decays will test the inner structures of these particles, according to our predictions here.Comment: 26 pages, with 7 figures, revTex

Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting

This research examines risk factors of the fraud triangle, core of all fraud auditing standards, for assessing likelihood of fraudulent financial reporting. Significant variables, including analyst’s forecast error, debt ratio, directors’ and supervisors’ stock pledged ratio, percentage of sales related party transaction, number of historical restatements, and number of auditor switch, belong to pressure/incentive, opportunity and attitude/rationalization. Results indicate fraudulent reporting positively correlated to one of the following conditions: more financial pressure of a firm or supervisor of a firm, higher percentage of complex transactions of a firm, more questionable integrity of a firm’s managers, or more deterioration in relation between a firm and its auditor. A simple logistic model based on examples of fraud risk factors of ISA 240 and SAS 99 gauges the likelihood of fraudulent financial reporting and can benefit practitioners

Effect of Samarium doping on the nucleation of fcc-Aluminum in undercooled liquids

The effect of Sm doping on the fcc-Al nucleation was investigated in Al-Sm liquids with low Sm concentrations (xSm) with molecular dynamics simulations. The nucleation in the moderately undercooled liquid is achieved by the recently developed persistent-embryo method. Systematically computing the nucleation rate with different xSm (xSm=0%, 1%, 2%, 3%, 5%) at 700 K, we found Sm dopant reduces the nucleation rate by up to 25 orders of magnitudes with only 5% doping concentration. This effect is mostly associated with the increase in the free energy barrier with a minor contribution from suppression of the attachment to the nucleus caused by Sm doping.Comment: 4 figure

Numerical investigation of nonlinear diffraction wave loads on a suspended cylinder

Floating offshore wind turbines (FOWTs) interact with waves in complex sea conditions, inparticular wave-induced nonlinear diffraction wave loads can excite the resonant response of FOWTs in the low frequency range. In this paper, a fixed rigid suspended cylinder (considereda simplification of the support columns of a complex structure) is analyzed for nonlinear waveloads under regular waves using OpenFOAM, an open-source Computational fluid dynamics(CFD) software, to obtain nonlinear hydrodynamic load characteristics of a simple structurein regular waves. Results are compared with experimental and potential flow analysis with theCFD model yielding better estimates of first, second and third order wave diffraction loads than the engineering model using potential flow theory. Engineering models based on second-order potential flow theory are not effective in predicting the second and third order wave diffraction loads.Peer Reviewe