Tax payments stimulate business enterprises to choose tax management through tax avoidance activities, which is the legal practice to reduce the amount of tax payable. In developing economies, taxation is considered more critical for budget and revenues of a country. This paper investigates whether various business strategies influence corporate tax avoidance decisions of firms by adopting business strategies. Besides, it explores how gender diversity can ease this relationship. This study has chosen a sample of organizations from non-financial sector in Pakistan. (...) The time frame is 5 years, including once a year. The present model employed a generalized moment method and tested the proposed hypothesis to draw the results. The study has taken the size, leverage, and business profitability as control variables of firms. The study outcomes by using the GMM method demonstrate that the presence of female directors reduces tax avoidance behavior in prospector companies. This study provides insight into future research for stakeholders, government officials, tax authorities, and policymakers. The findings offer valuable recommendations and practical insights and implications. The findings provide future directions for research to test different frameworks to attain beneficial results to promote the responsibility of tax payment culture. (shrink)

ObjectivesAbnormal brain function in ASD patients changes dynamically across developmental stages. However, no one has studied the brain function of prepubertal children with ASD. Prepuberty is an important stage for children’s socialization. This study aimed to investigate alterations in local spontaneous brain activity in prepubertal boys with ASD.Materials and MethodsMeasures of the amplitude of low-frequency fluctuations and regional homogeneity acquired from resting-state functional magnetic resonance imaging database, including 34 boys with ASD and 49 typically developing boys aged 7 to 10 (...) years, were used to detect regional brain activity. Pearson correlation analyses were conducted on the relationship between abnormal ALFF and ReHo values and Autism Diagnostic Observation Schedule and Autism Diagnostic Interview-Revised scores.ResultsIn the ASD group, we found decreased ALFF in the left inferior parietal lobule and decreased ReHo in the left lingual gyrus, left superior temporal gyrus, left middle occipital gyrus, and right cuneus. There were negative correlations between ReHo values in the left LG and left STG and the ADOS social affect score and a negative correlation between ReHo values in the left STG and the calibrated severity total ADOS score.ConclusionBrain regions with functional abnormalities, including the left IPL, left LG, left STG, left MOG, and right cuneus may be crucial in the neuropathology of prepubertal boys with ASD. Furthermore, ReHo abnormalities in the left LG and left STG were correlated with sociality. These results will supplement the study of neural mechanisms in ASD at different developmental stages, and be helpful in exploring the neural mechanisms of prepubertal boys with ASD. (shrink)

Fine’s discussion of McTaggart’s paradox and tense realism may be the most significant progress in the philosophy of time in recent years. Fine reformulates McTaggart’s paradox and develops a novel realist theory called fragmentalism. According to Fine, one major advantage of fragmentalism is its ability to account for the connection between reality and tensed truths. I will argue that fragmentalism cannot give an adequate account of this connection. The reason is that while external relations between fragments are required by this (...) kind of account, these relations are not allowed in fragmentalism. (shrink)

The Alternative Model of Personality Disorders integrates several theoretical models of personality functioning, including interpersonal theory. The interpersonal circumplex dimensions of warmth and dominance can be conceptualized as traits similar to those in AMPD Criterion B, but interpersonal theory also offers dynamic hypotheses about how these variables that change from moment to moment, which help to operationalize some of the processes alluded to in AMPD Criterion A. In the psychotherapy literature, dynamic interpersonal behaviors are thought to be critical for identifying (...) therapeutic alliance ruptures, yet few studies have examined moment-to-moment interpersonal behaviors that are associated with alliance ruptures at an idiographic level. The current study examined the concurrent and cross-lagged relationships between interpersonal behaviors and alliance ruptures within each session in the famous Gloria films. Interpersonal behaviors as well as alliance ruptures were calculated at half minute intervals for each dyad. We identified distinct interpersonal patterns associated with alliance ruptures for each session: Gloria ’s warmth was positively related with withdrawal ruptures concurrently in the session with Carl Rogers; Gloria’s dominance and coldness were related with increased confrontation ruptures in the session with Fritz Perls concurrently, while her coldness was also predicted by confrontation ruptures at previous moments; lastly, both Gloria’s dominance and Albert Ellis’s submissiveness were positively related with withdrawal ruptures. These interpersonal patterns demonstrated the promise of using AMPD dimensions to conceptualize momentary interpersonal processes related to therapy ruptures, as well as the clinical importance of attuning to repetitive, dyad-specific interpersonal cues of ruptures within each session. (shrink)

After four decades of China’s family planning policy, the shrinking family size and increasing life expectancy pose special challenges for the one-child generation in terms of providing care for aging parents. The current study explored young adults’ responses to such pressure by examining their concerns about elder care, attitudes toward nursing homes, and living arrangement after marriage in a sample of 473 Chinese working young adults from six cities in China. Results showed that although most of the young adults reported (...) to have thought about the issue of parents’ elder care, the majority did not worry a lot about it. Only children expressed similar levels of worrying as those with siblings did. However, educational level, rather than sibling status, was systematically related to concerns about parents’ elder care and attitudes toward nursing homes. People with higher education tended to worry less about elder care, and were less likely to consider placing parents in nursing homes as a violation of filial piety. Analyses of the married sub-sample revealed that only children were more likely to co-reside with parents after marriage than those with siblings. And the main reason for co-residence was that the younger generation needed their parents’ help for childcare, rather than to better take care of their parents. Implications for parents’ elder care among Chinese only children were discussed. (shrink)

PurposeBased on social exchange theory, this study aimed to investigate, from the cost-benefits perspective, the intention to co-create open educational resources.Design/Methodology/ApproachParticipants in the study included 311 undergraduate students selected from those enrolled in a course on the China University MOOC platform. Regression analysis was conducted to examine cost and benefits factors that influenced participants’ intentions to co-create OER.Findings From the perspective of benefits, expected reciprocity, increase in knowledge self-efficacy, and creative self-efficacy were found to significantly and positively impact the intention (...) to co-create OER, while increase in internet self-efficacy was not. From the perspective of cost, perceived effort and perceived privacy were found to significantly and negatively impact the intention to co-create OER, while perceived intellectual property risks were not significant.Originality/ValueThree strategies are recommended to promote the intention to co-create OER based on the findings of this study: focusing on OER communities and developing reciprocity norms; popularizing and promoting knowledge and use of Creative Commons copyright licenses; providing easy-to-use online resource editing tools for use with OER repositories.Research Limitations/ImplicationsFuture research should explore other ages, cultural backgrounds, and types of online learning experience to help broaden the universality of the results. (shrink)

The long-term success of organizations is mainly attributable to employees’ psychological health. Organizations focusing on promoting and managing the flow may enhance employees’ well-being and performance to an optimum level. Surprisingly, the literature representing the role of HRM practices for their effect on work-related flow is very sparse. Accordingly, by drawing primarily on the job demands-resources model and HRM specific attribution theory, this paper develops a theoretical framework that unravels the effectiveness of specific organizational level High Involvement HRM practices in (...) activating the individual level work-related flow with beneficial effect and mediating role of affective commitment. In addition to highlighting the underlying mechanisms that may cause HIHRM practices to be regarded as resources and sometimes as demands, this paper especially proposes that these practices implemented with a focus to promote employee well-being are perceived as job resources and may positively influence affective commitment and flow, whereas these practices used as a demand to increase performance are perceived as job demands and may hinder affective commitment and flow. It is further significant to understand the possible moderating effects of emotional intelligence on the relationships among HIHRM practices, affective commitment, and flow. The paper augments the knowledge and understanding of the impact process of HIHRM practices, in particular how the HIHRM effect is sensed by the workers and thus, influences their succeeding job attitude and work experience. Finally, this work, as the first paper to link HIHRM practices with work-related flow, promotes the concept of positive psychology in the workplace. (shrink)

The gradation of know-how is a prominent challenge to intellectualism. Know-how is prima facie gradable, whereas know-that is not, so the former is unlikely to be a species of the latter. Recently, Pavese refuted this challenge by explaining the gradation of know-how as concerning either the quantity or the quality of practical answers one knows to a question. Know-how per se remains absolute. This paper argues, however, that in addition to the quantity and quality of practical answers, know-how also differs (...) in how reliably the agent is supposed to fulfil the task given her default constitution. Intellectualism is still troubled by the gradability challenge. (shrink)

Ratio, Volume 34, Issue 4, Page 303-311, December 2021.

张奎良(1937- ),辽宁新民人,中国马克思主义学会常务理事,东北地区马哲史学会会长等.

本书包括四大部分:甲部,哲学史前提的不完备性;乙部,语言的权限;丙部,记忆的承诺;丁部,偶在论。.

本书收录了作者的《问题与思路——一种“注意链”的现象描述》、《语言空间》、《解释学的边界性》等12篇有关研究语言哲学的论文。.

Count Me In (CMI) was launched in 2015 as a patient-driven research initiative aimed at accelerating the study of cancer genomics through direct participant engagement, electronic consent and open-access data sharing. It is an example of a large-scale direct-to-patient (DTP) research project which has since enrolled thousands of individuals. Within the broad scope of ‘citizen science’, DTP genomics research is defined here as a specific form of ‘top-down’ research endeavour developed and overseen by institutions within the traditional human subjects research (...) context; in novel ways, it engages and recruits patients with defined diseases, consents them for medical information and biospecimens sharing, and stores and disseminates genomic information. Importantly, these projects simultaneously aim to empower participants in the research process while increasing sample size, particularly in rare disease states. Using CMI as a case study, this paper discusses how DTP genomics research raises new questions in the context of traditional human subjects research ethics, including issues surrounding participant selection, remote consent, privacy and return of results. It aims to demonstrate how current research ethics frameworks may be insufficient in this context, and that institutions, institutional review boards and investigators should be aware of these gaps and their role in ensuring the conduct of ethical, novel forms of research together with participants. Ultimately, a broader question is raised of whether the rhetoric of participatory genomics research advocates for an ethic of personal and social duty for contributing to the advancement of generalisable knowledge about health and disease. (shrink)

本书包括;绪论;横渠学——张载的气学思想;二程学——程颢、程颐的道学思想;阳明学——王守仁的心学思想;船山学——王夫之的气学思想等。.

国家社会科学基金项目中国社会科学院哲学研究所重点项目中国社会科学院哲学研究所出版基金资助项目.

This article assumes that a profession is a number of individuals in the same occupation voluntarily organized to earn a living by openly serving a moral ideal in a morally-permissible way beyond what law, market, morality, and public opinion would otherwise require. Our question is whether the concept of profession may have a far wider range than the term, so that, for example, pointing out that a certain language lacks a word for “profession” in our sense, is not enough to (...) show that those who speak the language also lack the concept. We believe the survey of 71 Chinese reported here begins to answer that question. This article has four parts. The first describes who was interviewed, how, when, and so on. The second describes some important features of the survey’s questions, explaining how the questions track the concept of profession. The third part reports and interprets the results relevant to our question. The forth defends a tentative answer to the question with which we began—arguing the survey supports the claim that China has a profession of engineering. This article should serve as a “proof of concept”, that is, a model for similar studies around the world both of engineering and of other occupations thought to be professions. (shrink)

The Cartesian thesis that some justifications are infallible faces a gradation puzzle. On the one hand, infallible justification tolerates absolutely no possibility for error. On the other hand, infallible justifications can vary in evidential force: e.g. two persons can both be infallible regarding their pains while the one with stronger pain is nevertheless more justified. However, if a type of justification is gradable in strength, why can it always be absolute? This paper explores the potential of this gradation challenge by (...) rejecting Fumerton's recent ‘semantic decision' solution. On Fumerton's suggestion, the putative gradation of infallible justifications is essentially semantic. It concerns only how we use the relevant term but not how well we perceive the truth. Regardless of its intuitive appeal, Fumerton's solution does not cover all the related situations. There is an irreducibly epistemic sense in which infallible justifications vary in degrees. (shrink)

Two sources of possible disagreement in bioethics may be associated with pessimism about what bioethics can achieve. First, pluralism implies that bioethics engages with interlocutors who hold divergent moral beliefs. Pessimists might believe that these disagreements significantly limit the extent to which bioethics can provide normatively robust guidance in relevant areas. Second, the interdisciplinary nature of bioethics suggests that interlocutors may hold divergent views on the nature of bioethics itself—particularly its practicality. Pessimists may suppose that interdisciplinary disagreements could frustrate the (...) goals of bioethics. In this article, I explore how wonder may alleviate the concerns of the first group of pessimists regarding problems associated with pluralism, provided that we are willing to accept some interdisciplinary frustrations. Then, I invite readers of this issue of The Journal of Medicine & Philosophy to test these intuitions by considering the role of wonder in these articles. (shrink)

Screen time has become a hot button issue in psychology with researchers fiercely debating its mental effects. If we want to understand the psychological dynamics of technology use, however, a numerical conceptualization of screen time will lead us to gloss over crucial distinctions. To make this point, the present article takes a hermeneutic approach to a negative form of screen time known as ‘phubbing’, which is the practice of snubbing conversational partners in favor of one’s phone. Using interview data, it (...) is demonstrated that whether or not phone use amounts to phubbing, that is, whether or not it tips over and becomes harmful, depends on a host of contextual factors such as relation (who), content (what), purpose (why), timing (when), and communication (how). These findings demonstrate that not all screen time is created equal: what is harmful and inappropriate in one context is benign in another, and vice versa. Simply put, screen time is not a numerical entity whose causal effects we can measure and explain, but a meaningful activity that we must try to understand. (shrink)

本书收30多篇文章,共分6部分:“中西哲学会通篇”、“审美意识新论篇”、“语言的哲学思考篇”、“人生境界解析篇”、“杂感琐谈篇”和“学术自述篇”。.

Unethical research practices are prevalent in China, but little research has focused on the causes of these practices. Drawing on the criminology literature on organisational deviance, as well as the concept of cengceng jiama, which illustrates the increase of pressure in the process of policy implementation within a top-down bureaucratic hierarchy, this article develops an institutional analysis of research misconduct in Chinese universities. It examines both universities and the policy environment of Chinese universities as contexts for research misconduct. Specifically, this (...) article focuses on China’s Double First-Class University Initiative and its impact on elite universities that respond to the policy by generating new incentive structures to promote research quality and productivity as well as granting faculties and departments greater flexibility in terms of setting high promotion criteria concerning research productivity. This generates enormous institutional tensions and strains, encouraging and sometimes even compelling individual researchers who wish to survive to decouple their daily research activities from ethical research norms. This article is written based on empirical data collected from three elite universities as well as a review of policy documents, universities’ internal documents, and news articles. (shrink)

本書共分七章，主要是對中國儒家思想的自然觀與日本德川思想界的氣論、自然觀做比較。作者先以橫向的角度，將中國的老莊、王充、孟子、朱子及王陽明，和日本以氣反理的德川儒者做深入的分析與探討；接著再專就日本儒 學思想中「忠」與「孝」的思維典型做耙梳，並以當中的衝突與合一為研究重點，指明陽明學者與兵學者之忠、孝思維的異同。本書秉持「取道日本，回到中國」的精神，為國內學術圈中仍欠缺對話的日本思想史領域，開啟一扇 窗。.

本书从创造和思想两方面,勾勒出西方一段艺术审美的演进过程,并说明这一演进的主导轨迹。内容包括古典时期的艺术与哲学、多元文化下的艺术审美、艺术哲学的体系建构以及艺术走向现代的分流四部分。.

Truth pluralism is the view that there is more than one truth property. The strong version of it (i.e. strong pluralism) further contends that no truth property is shared by all true propositions. In this paper, I help strong pluralism solve two pressing problems concerning mixed discourse: the problem of mixed inferences (PI) and the problem of mixed compounds (PC). According to PI, strong pluralism is incompatible with the truth- preservation notion of validity; according to PC, strong pluralists cannot find (...) any appropriate truth property for mixed compound propositions, whose atomic constituents are from different domains of discourse (e.g., <sky is blue and chocolate is tasty>). I argue that the strong pluralist is motivated to take the truth predicate in truth-involving universal statements to be deflationary to avoid the two pressing problems. Such a move entails that the truth predicate in the platitude of validity (V) for any argument, it is valid if and only if necessarily its conclusion is true when its premises are all true does not denote any substantive truth property. Instead, it is merely an expressive device to help people generalize instances of (V) to (V). Analogous stories hold for the truth predicate in the platitudes of compound (e.g., conjunction). The upshot is that, the strong pluralist can solve PI and PC by further conceding that mixed compounds are true/false in a deflationary way. (shrink)

本书研究了和合哲学,内容包括爱智之旅、和合起来、和合历史哲学、和合语言哲学、和合价值哲学、和合艺术哲学、和合哲学的逻辑结构。.

本书探索了民事证据的有关问题。全书介绍了证据适格及证据排除原理、证据裁判主义原理、证据方法原理、证明责任原理、证据规则原理、司法认知原理及民事自认原理等内容。.

国家社会科学基金项目获“高等学校优秀青年教师教学科研奖励计划资助”(TRAPOYT).

J.S. Mill argued that Bentham was ‘not a great philosopher’, asserting that one reason for his judgment was ‘the incompleteness of his [i. e. Bentham’s] own mind as a representative of universal human nature’. This paper argues that Mill’s judgment of Bentham on human nature and his assumptions about Bentham’s ‘own mind’ were seriously mistaken. In fact, Bentham understood many of the most natural and strongest feelings of human nature; he recognized spiritual or mental perfection, and recognized many pleasures associated (...) with a desire for self-perfection, or at least self-improvement; he never denied the importance of the faculty of imagination; he was by no means cut off from life’s graver experiences; his conception of arts and sciences was much broader, more metaphysically-based, consistent and sophisticated than Mill appreciated; and he enthusiastically embraced and encouraged arts and sciences. Mill’s mistake was partly caused by his limited reading of Bentham’s works, but mainly because he failed to grasp the ontological basis and fundamental principles of Bentham’s philosophy. (shrink)

Experimental results in Ultimatum, Trust and Social Dilemma games have been interpreted as showing that individuals are, by and large, not driven by selfish motives. But we do not need experiments to know that. In our view, what the experiments show is that the typical economic auxiliary hypothesis of non-tuism should not be generalized to other contexts. Indeed, we know that when the experimental situation is framed as a market interaction, participants will be more inclined to keep more money, share (...) less, and disregard other participants’ welfare [Hoffman et al., 1994]. When the same game is framed as a fair division one, participants overall show a much greater concern for the other parties’ interests. The data thus indicate that the context of an interaction is of paramount importance in eliciting different motives. The challenge then is to model utility functions that are general enough to subsume a variety of motives and specific enough to allow for meaningful, interesting predictions to be made. For the sake of simplicity (and brevity), in what follows we will concentrate upon the results of experiments that show what appears to be individuals’ disposition to behave in a fair manner in a variety of circumstances [Camerer, 2003]., though what we are saying can be easily applied to other research areas. Such experimental results have been variously interpreted, each interpretation being accompanied by a specific utility function. We shall consider three such functions and the underlying interpretations that support them, and assess each one on the basis of what they claim to be able to explain and predict. (shrink)