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)

Motor imagery-based brain-computer interfaces have been studied without controlling subjects’ gaze fixation position previously. The effect of gaze fixation and covert attention on the behavioral performance of BCI is still unknown. This study designed a gaze fixation controlled experiment. Subjects were required to conduct a secondary task of gaze fixation when performing the primary task of motor imagination. Subjects’ performance was analyzed according to the relationship between motor imagery target and the gaze fixation position, resulting in three BCI control conditions, (...) i.e., congruent, incongruent, and center cross trials. A group of fourteen subjects was recruited. The average group performances of three different conditions did not show statistically significant differences in terms of BCI control accuracy, feedback duration, and trajectory length. Further analysis of gaze shift response time revealed a significantly shorter response time for congruent trials compared to incongruent trials. Meanwhile, the parietal occipital cortex also showed active neural activities for congruent and incongruent trials, and this was revealed by a contrast analysis of R-square values and lateralization index. However, the lateralization index computed from the parietal and occipital areas was not correlated with the BCI behavioral performance. Subjects’ BCI behavioral performance was not affected by the position of gaze fixation and covert attention. This indicated that motor imagery-based BCI could be used freely in robotic arm control without sacrificing performance. (shrink)

This paper reexamines the concept of filial piety from a specific perspective, asking how filial piety is performed by and observed on the body. I argue that in pre-Qin and Han Confucian texts, there was a strong anxiety over the potential hypocrisies of filial deeds; that is, the fact that filial piety could be abused and transformed to become a mere show intended for gaining fame and reputation. Because of this, early commentators felt the need to create methods and criteria (...) for evaluating filial piety. One important way to do this was to examine how filial piety was materialized through the ritual performance of the body. Filial piety was thus embodied and evaluated in terms of corporality. Ironically, this embodiment of filial piety had its own paradox as filial piety could become oversimplified as physical care of the parents and the ritual of xiao be reduced to a performance. (shrink)

Sequential recommendation algorithm can predict the next action of a user by modeling the user’s interaction sequence with an item. However, most sequential recommendation models only consider the absolute positions of items in the sequence, ignoring the time interval information between items, and cannot effectively mine user preference changes. In addition, existing models perform poorly on sparse data sets, which make a poor prediction effect for short sequences. To address the above problems, an improved sequential recommendation algorithm based on short-sequence (...) enhancement and temporal self-attention mechanism is proposed in this paper. In the proposed algorithm, a backward prediction model is trained first, to predict the prior items in the user sequence. Then, the reverse prediction model is used to generate a batch of pseudo-historical items before the initial items of the short sequence, to achieve the goal of enhancing the short sequence. Finally, the absolute position information and time interval information of the user sequence are modeled, and a time-aware self-attention model is adopted to predict the user’s next action and generate a recommendation list. Various experiments are conducted on two public data sets. The experimental results show that the method proposed in this paper has excellent performance on both dense and sparse data sets, and its effect is better than that of the state of the art. (shrink)

本书从本体论和神学背景出发,将谢林哲学与现当代西方哲学联系起来。对“谢林哲学的转向”、“潜能学说”、“神话哲学”、“自由学说”等作了研究。.

According to the received account of guilt in the philosophical literature, one cannot feel guilt unless one takes oneself to have done something morally wrong. But ordinary people feel guilt in many cases in which they do not take themselves to have done anything morally wrong. In this paper, I focus on one kind of guilt without perceived wrongdoing, guilt about being merely causally responsible for a bad state-of-affairs. I go on to present a novel account of guilt that explains (...) guilt about mere causal responsibility, according to which guilt represents part of the self as bound up with what is bad. (shrink)

Students’ learning engagement is recognized as one of the main components of effective instruction and a necessary prerequisite for learning, but students’ learning engagement in flipped classroom poses some pedagogical challenges. This study aimed to promote students’ learning engagement via the flipped classroom approach. Design-based research was adopted in this study to conduct an experiment involving three iterations in a Modern Educational Technology course in a Chinese university. The participants included 36 third-year pre-service teacher undergraduates. Classroom observations and a learning (...) engagement questionnaire were used to measure the effectiveness of the flipped instruction in terms of students’ learning engagement. Data analysis applied descriptive statistics, ANOVA, and paired samples t tests. The results showed that after three rounds of iterative experiments, students’ learning engagement significantly improved. Several principles are provided as guidelines for instructors to implement flipped classroom approach to promote students’ learning engagement. (shrink)

本书是一本哲学自选文集,它收录了赵汀阳的《伦理学思路的改变》、《道德的维度或生活的维度》、《法律的道德余地》、《人之常情》等19篇文章。.

本书收录“关于命运的知识”、“从知识眼光到创作眼光”、“一个或所有问题”、“千年观念故事”、“理解20世纪的精神财富”等19篇文章。.

In this article I will argue that the feminist theoretical paradigm in approaching the issue of sexual difference should be adjusted. Feminism at present mainly relies on phenomenology of the other and pays much attention to the significant ambiguity of the human body. But I will explain that the phenomenological argument for the sexual asymmetry is invalid. All human beings with gender are bodily conditioned. Gender issues must be integrated into the universal human impulse of liberation which is based on (...) a self-understanding. The gendered self is culturally shaped. An intercultural comparative perspective can allow us to obtain a wider horizon to explore the relationship between a person’s sexually conditioned being and his self-understanding. In my discussion of gender and self, the contrast between China and the West is exemplary. Despite different self-understandings with regard to sex, the pursuit of freedom can be universally noticed. Notwithstanding the sexually embodied existence, human beings in both the West and East have generally theorized and practiced the spiritualization of self in metaphysics and religions. In order to make this point clear I take early Indian Buddhism as an example. My argumentation may seem intercultural and comparative, but fundamentally I am problem-oriented and point to the dimension beyond cultural comparison. (shrink)

Currently, there is an increasing trend in the organizations towards examining the artificial intelligence and nonartificial intelligence for the innovation and success of the new product, as well as getting the intentions of the upcoming researchers. Thus, the purpose of the ongoing study is to examine the role of artificial and nonartificial intelligence in the new product success along with the moderating role of new product innovation in the manufacturing organizations of China. The quantitative methods have been followed by the (...) study and gathered the responses from the respondents using questionnaires, and analysis has been conducted by using the smart-PLS. The results exposed that artificial intelligence and nonartificial intelligence have positive and significant nexus with the new product success. The outcomes also revealed that the new product innovation significantly moderated the links among the nonartificial intelligence and new product success, but it insignificantly moderated the links among the artificial intelligence and new product success in the manufacturing organizations of China. These findings have provided the guidelines to the manufacturing companies and their policies developing authorities that they should be developed and implement the suitable policies regarding the adoption of artificial intelligence and nonartificial intelligence that enhance the success of the new product, which ultimately enhances the success of the organization. (shrink)

本书分两部分,一部分是就先秦每一时代及其重要思想家的重要思想进行了阐述;另一部分是对先秦思想史的部分重要学术问题进行了探讨。.

This paper examines the role existence plays in measurement validity. I argue that existing popular theories of measurement and of validity follow a correspondence framework, which starts by assuming that an entity exists in the real world with certain properties that allow it to be measurable. Drawing on literature from the sociology of measurement, I show that the correspondence framework faces several theoretical and practical challenges. I suggested the validity-first framework of measurement, which starts with a practice-based validation process as (...) the basis for a measurement theory, and only posits objective existence when it is scientifically useful to do so. (shrink)

Community detection is one of the key research directions in complex network studies. We propose a community detection algorithm based on a density peak clustering model and multiple attribute decision-making strategy, TOPSIS. First, the two-dimensional dataset, which is transformed from the network by taking the density and distance as the attributes of nodes, is clustered by using the DBSCAN algorithm, and outliers are determined and taken as the key nodes. Then, the initial community frameworks are formed and expanded by adding (...) the most similar node of the community as its new member. In this process, we use TOPSIS to cohesively integrate four kinds of similarities to calculate an index, and use it as a criterion to select the most similar node. Then, we allocate the nonkey nodes that are not covered in the expanded communities. Finally, some communities are merged to obtain a stable partition in two ways. This paper designs some experiments for the algorithm on some real networks and some synthetic networks, and the proposed method is compared with some popular algorithms. The experimental results testify for the effectiveness and show the accuracy of our algorithm. (shrink)

本书介绍了当代西方哲学思潮的兴起和演变过程,着重评介了对当今中国大学生震动强烈的实用主义思想、观点、实质及造成影响的时代背景和大学生的心理基础.

Seepage analysis is always a concern in dam safety and stability research. The prediction and analysis of seepage pressure monitoring data is an effective way to ensure the safety and stability of dam seepage. With the timeliness of a change in a monitoring value and lag due to external influences, a RS-LSTM model written in Python is developed in this paper which combines rough set theory and the long- and short-term memory network model. The model proposed calculates the prediction score (...) of the seepage pressure of a dam experiencing multiple effects by preordering factor importance values to eliminate the interference of redundant factors. A case study shows that the water level, rainfall, temperature, and duration are all factors that affect the seepage pressure, and their importance values decrease successively. Thus, the seepage pressure of a dam can be predicted with a determination coefficient R2 of 0.96. Compared with the recurrent neural network model and BP neural network model, the training time of the RS-LSTM model proposed is 6.37 s, and the operation efficiency is 41% and 59% higher than that of the RNN and BP models, respectively. The mean relative error is also 3.00%, which is 50% lower than that of the RNN model and 31% lower than that of the BP model. Based on these results, this model has the advantages of fast computation speed and high accuracy in prediction. (shrink)

The study aims to explore the psychology and behavior of employees in organizations in enterprise innovation. Based on the human resource management system, organizational psychological ownership, and other related theories, the transformational leaders and their advice behavior in start-ups are taken as the research object. The data obtained from the questionnaire as the research samples. Second, the influence and intermediary effect of employees’ organizational psychological ownership on colleagues, leaders, and the whole enterprise are discussed, and the corresponding conclusions are drawn. (...) The results show that the path coefficients of transformational leaders of start-up enterprises for employees’ advice to their superiors and their peers are 0.28 and 0.31, respectively, and p < 0.01. Therefore, transformational leadership has a positive impact on both elements. In the relationship between organizational psychological ownership and employee creativity, the r value is 0.34 and p < 0.01. This shows that organizational psychological ownership positively correlates with employees’ creativity. In addition, corporate support can mediate employees’ behavior and psychological ownership in the organization and has a positive correlation in support, identity, and care. Therefore, the impact of organization-employees relations on employees’ innovation behavior is discussed based on organizational psychology and culture, which can improve employees’ subjective initiative for work and provides ideas for the management and development of start-ups. (shrink)

本书沿着康有为所开启的研究儒学的政治哲学途径,放弃晚清儒家在接受近代西方政制文化观念和价值取向的前提下所采取的“托古改制”的政治性立场,建构先秦儒家政治哲学的意义逻辑,论述了先秦儒学的基本性格与思想主 题。.

本书共三章,内容包括:儒者关怀的宏观定位——对佛老之学的批判反思、个体生命的意义安置——修养学说的形成和发展、社会理想的执着追求——改造现实的理论与实践。.

It is a commonplace in economics that we should disregard sunk costs. The sunk cost effect might be widespread, goes the conventional wisdom, but we would be better off if we could rid ourselves of it. In this paper, I argue against the orthodoxy by showing that the sunk cost effect is often beneficial. Drawing on discussions of related topics in dynamic choice theory, I show that, in a range of cases, being disposed to honor sunk costs allows an agent (...) to mimic a resolute chooser, someone who adopts the best plan at the outset of a decision problem and sticks with it, even when resoluteness is unfeasible. I discuss several kinds of cases in which honoring sunk costs coincides with resolute choice. (shrink)

Extant literature suggests that firms may gain legitimacy through imitation. But little known is about whom foreign multinational enterprises (MNEs) will imitate, given that they have multiple social referents: home-country peers and host-country industry competitors. Drawing upon category theory, we develop a dynamic imitation model and explicate how MNEs’ categorization process is affected by social activism, which causes the shift from self-categorization to categorical imperative. We investigate this model in the context of MNE philanthropy and propose that the social movement (...) may delegitimize MNEs’ original self-category and change their imitation target. Using a hand-collected dataset of MNEs’ philanthropic donation for the 2008 Sichuan Earthquake in China, we find that MNEs imitate their home-country peers first but shift to host-country industry competitors after an online social movement. This is because the online social movement delegitimizes MNEs as a category and suggests host-country industry peers as the new model for comparison. Further, we find that liability of foreignness impedes whereas firm reputation facilitates an MNE’s adaptation after the online social movement. Our paper contributes to the literatures on MNEs’ imitation behavior and CSR in emerging market. We also contribute to category theory by integrating self-categorization and categorical imperative and highlighting the role of social movements. (shrink)

Aristotle and Xunzi on Shame, Moral Education and the Good Life is the first major work that takes two philosophers from the ancient Greek and early Chinese traditions to stimulate discussion of an interdisciplinary nature on the rich and complex topic of the emotions, in particular shame. It features sophisticated comparative analysis of the Greek and Chinese texts while bringing the ancient materials to bear on modern controversies such as the role of shame in moral education and social cohesion. Despite (...) fundamental differences in their social-historical and intellectual backgrounds, Aristotle and Xunzi bear striking similarities in several respects: their concept of humans as essentially members of communities, as having a unique set of characteristics that set them apart from other living things, and as beings in need of moral training to fulfil their potential and become integrated into a well-ordered society. The two philosophers' discourses on shame reveal important insights into their ideals of human nature, moral education and the good life. This book tackles directly the methodological problems that are relevant to anyone interested in cross-cultural comparisons and organises discussion of the ancient sources in such a way as to facilitate a thorough integration of perspectives from the cultural traditions concerned. This approach provides sufficient focus to allow for detailed textual analysis while giving scope for making constant connections to the broader comparative questions at issue. (shrink)

本书精选二十世纪外国美学文艺学名著175种,分别介绍其体系构架和主要观点,并兼及史实性、资料性的说明。.

本书作者从哲学的角度把复杂性问题概括为五个方面,一一论述其内容,从中引出哲学结论,并以这些哲学结论来纠正、补充、丰富和发展辩证唯物主义的若干原理。.

本书包括社会建构论与科学社会研究的转向、科学知识社会学的学术实践、双重黑箱:传统社会学的科学观等。.

本书的思想创新和理论力度颇有古代哲学家气度,作者认为伦理学只有幸福和公正两个基本问题,并且声称发现了关于幸福和公正的最好理论,并提出了著名的“无立场”哲学方法论。.

本书将马克思主义与科学社会主义置于“当代诠释学的视野”加以解读、追问和探寻,试图在新时代地平线上构建一个当代诠释学与马克思主义相融通的视域。.

本书立足于中国刑法的理论与实践,并比较考察德、日等大陆法系,以及英、美等英美法系诸国与地区的立法及其实务。从刑法效力范围的基础理论入手,通过刑法之于时、地、人、事等四个方面进行研究和探讨。.

本书分为五个部分,包括:西方哲学总论;西方哲学史研究;现代西方哲学研究;中西哲学和文化的比较;“大哲学”的观念。.