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A new expression of the philosophy framework of pansystems theory is stated. Some generalized quantification formulae are developed. Concrete contents include: new forms of panderivative and pansymmetry, meta‐equation, eight‐counter methodology, pansystems relativity, dialectical logic, panbox principle, complex systems, systems engineering, analytic hierarchy process, general living systems, economy‐sociology, clustering, topology, morphology, master equation, approximation‐transforming theory, equivalence theory of dynamics of electromagnetic media, etc.

The purpose of this paper is to state new formulation of the programme‐styled framework of pansystems research and related expansions.

Pansystems‐generalized extremum principle (0**: (dy/dx=0)**) is presented with recognitions to various logoi of philosophy, mathematics, technology, systems, cybernetics, informatics, relativity, biology, society, resource, communications and related topics: logic, history, humanities, aesthetics, journalism, IT, AI, TGBZ* <truth*goodness*beauty*Zen*>, etc. including recent rediscoveries of 50 or so pansystems logoi.

A keynote of the paper is to develop the deep logoi of the analytic mathematics, analytic mechanics, variational principles, Hilbert's sixth/23rd problems, pan‐axiomatization to encyclopedic principles and various applications. The 0**‐universal connections embody the transfield internet‐styled academic tendency of pansystems exploration.

The paper includes topics: history megawave, pansystems sublation‐modes, pan‐metaphysics, pansystems dialogs with logoi of 100 thinkers or so, and pansystems‐sublation for a series of logoi concerning the substructure of encyclopedic dialogs such as systems, derivative, extremum, quantification, variational principle, equation, symmetry, OR, optimization, approximation, yinyang, combination, normality‐abnormality, framework, modeling, simulation, relativity, recognition, practice, methodology, mathematics, operations and transformations, quotientization, product, clustering, Banach completeness theorem, Weierstrass approximation theorem, Jackson approximation theorem, Taylor theorem, approximation transformation theorems due to Walsh‐Sewell mathematical school, Hilbert problems, Cauchy theorem, theorems of equation stability, function theory, logic, paradox, axiomatization, cybernetics, dialectics, multistep decision, computer, synergy, vitality and the basic logoi for history, ethics, economics, society OR, aesthetics, journalism, institution, resource and traffics, AI, IT, etc.

To develop an overview of generalized scales based on pansystems‐relative quantification.

This is a discussion paper exploring the key issues surrounding generalized measures.

The concrete contents of the study include generalized measure views, dimension theory, concepts, logic, theories, Einstein's relativity, quality‐quantity‐degree, methodology of physics, theorems in pansystems mathematics and physics explained within the framework of pan‐scale transformations.

Provides an overview of generalized scales based on pansystems‐relative quantification.

The framework, panorama, related applications and development of pansystems thinking are introduced and some problems concerning generalized systems, derivatives, symmetry and quantification are investigated, a sort of difference‐identity theory within the framework of pansystems thinking is cultivated, and a new type of clustering method with many intertransformations among some important pansystems concepts is presented. Related contents include: pansystems combination of mathematics, systems, dialectics and poetry thinking, methodology to comprehend laws by pansymmetries or by moving networks, the pansystems views of generalized order, quotientization and series‐parallel relations, control‐reachability, duality transformation, discoupling principle, communication theorems, general parental relations, etc.

This paper investigates whether China's R&D tax deduction policy triggers firms to manipulate their R&D expenditures upward.

This paper employs the ratio of actual tax savings as a proxy for the benefits of the R&D tax deduction policy based on manually collected and systematically cross-checked data. The relationship between tax benefits and abnormal R&D spending is estimated in a sample of Chinese A-share listed companies for the period 2007–2018.

The findings suggest that tax deductions lead to positive abnormal R&D spending and that this deviation in R&D spending may be attributed to firms' upward R&D manipulation for tax avoidance. The results also indicate that this behavior is more significant for the period after the policy revision, in non-HNTEs (high and new technology enterprises), and in firms with a high ratio of R&D expenses.

It is difficult to establish a sophisticated and unified model to identify the specific strategy of upward R&D manipulation that firms use to obtain tax benefits.

Managers should take into account upward R&D manipulation when designing governance mechanisms. Policymakers in developing countries may further pursue preferential tax policies that cover every stage of innovation activities gradually; the local provincial governments need to leverage their proximity and flexibility advantages to develop a tax collection and administration system.

This study contributes to the understanding of the complex effect of R&D tax incentives and helps more fully illuminate firms' upward R&D manipulation behavior from the perspective of tax planning strategies, which are underexplored in previous research.

This chapter examines China’s corporate governance and accounting environment that shapes the adoption of internationally acceptable principles and standards. Specifically, it examines international influences, including supranational organizations; foreign investors and international accounting firms; domestic institutional influences, including the political system, economic system, legal system, and cultural system; and accounting infrastructure. China’s convergence is driven by desired efficiency of the corporate sector and legitimacy of participating in the global market. Influenced heavily by international forces in the context of globalization, corporate governance and accounting practices are increasingly becoming in line with internationally acceptable standards and codes. While convergence assists China in obtaining legitimacy, improving efficiency is likely to be adversely affected given that corporate governance and accounting in China operate in an environment that differs considerably from those of Anglo-American countries. An examination of the corporate governance and accounting environment in China suggests heavy government involvement within underdeveloped institutions. While the Chinese government has made impressive progress in developing the corporate governance and accounting environment for the market economy, China’s unique institutional setting is likely to affect how the imported concepts are interpreted and implemented.

A new expression of the panorama of pansystems relativity is stated. Some modes and related principles or applications are developed. Concrete contents include: new forms of the framework 784e of pansystems theory and its connections with relativity. The paper introduces eight classes of relativity topics, and further research presents many new models of pansystems relativity such as: 23456R, super‐23456R, SSOS, SOMERQ, pansystems dialectics, clustering quotient, field‐net, meta‐topology, image‐boundary, cognition and practice, thinking experiment, etc. These modes present some new understanding to systems, society, methodology, epistemology, wisdom, psychology, hi‐tech, paradox, anthropology, ego, literature, arts, poetics and aesthetics, etc. There are 60 or more related references listed in the paper.

This study investigated the effectiveness and applicability of China’s innovation-driven policies on encouraging sports firms to invest in research and development (R&D) activities.

Through a series of multiple linear regression models, this study examined the direct and interaction effects of innovation-driven polices and firm characteristics on R&D investment for sport firms listed on the New Third Board in China.

Results showed that financing constraints and certification as a high-tech enterprise were not themselves significant predictors of R&D investment; instead, the number of R&D staff and a firm's total assets were identified as key internal factors predicting the level of a firm's R&D investment. Other effective policy tools for stimulating Chinese sport firms' R&D investments included pre-tax deductions of R&D expenses, government R&D subsidies and income tax relief for high-tech enterprises, although their effects were heterogeneous.

This study observes a new theoretical discovery that when the financing constraints do not limit R&D investment, innovation-driven strategies remain effective tools to stimulate the R&D investment of sports firms.

The findings provided practical guidance for both government–industry policymakers and sport business managers to prioritize the identified areas of significance when promoting R&D.

First, this study focused on sport firms, which constitute a quickly growing industrial sector in China. The findings offered important insights for the government as well as corporate management with regard to promoting new industries and new enterprises. Second, this paper analyzed the effects of three special innovation-driven policies on R&D investment and explored enterprise innovation development in more detail. Third, this paper discussed not only the effects of innovation-driven policies on R&D investment but also the heterogeneity of their effects. The related conclusions could help improve the development, implementation and assessment of innovation-driven policies.

This paper aims to address the challenges in hydroacoustic signal detection, signal distortion and target localization caused by baseline drift. The authors propose a combined algorithm that integrates short-time Fourier transform (STFT) detection, smoothness priors approach (SPA), attitude calibration and direction of arrival (DOA) estimation for micro-electro-mechanical system vector hydrophones.

Initially, STFT method screens target signals with baseline drift in low signal-to-noise ratio environments, facilitating easier subsequent processing. Next, SPA is applied to the screened target signal, effectively removing the baseline drift, and combined with filtering to improve the signal-to-noise ratio. Then, vector channel amplitudes are corrected using attitude correction with 2D compass data. Finally, the absolute target azimuth is estimated using the minimum variance distortion-free response beamformer.

Simulation and experimental results demonstrate that the SPA outperforms high-pass filtering in removing baseline drift and is comparable to the effectiveness of variational mode decomposition, with significantly shorter processing times, making it more suitable for real-time applications. The detection performance of the STFT method is superior to instantaneous correlation detection and sample entropy methods. The final DOA estimation achieves an accuracy within 2°, enabling precise target azimuth estimation.

To the best of the authors’ knowledge, this study is the first to apply SPA to baseline drift removal in hydroacoustic signals, significantly enhancing the efficiency and accuracy of signal processing. It demonstrates the method’s outstanding performance in the field of underwater signal processing. In addition, it confirms the reliability and feasibility of STFT for signal detection in the presence of baseline drift.