This article begins with a review of the literature on the ethics of tax evasion and identifies the three main views that have emerged over the centuries, namely always ethical, sometimes ethical, and never or almost never ethical. It then reports on the results of a survey of HK and U.S. university business students who were asked to express their opinions on the 15 statements covering the three main views. The data are then analyzed to determine which of the three (...) viewpoints is dominant among the sample population. Although it was found that HK scores were significantly different from the U.S. scores, both HK and U.S. respondents were opposed to the view that tax evasion is always or almost always ethical. The strongest arguments justifying tax evasion were in cases where the government was corrupt, the tax system was unfair and unaffordable. The weakest arguments for justifying tax evasion were in cases where there was a selfish motive. The underlying cultural differences are further explored in hope of accounting for differing perceptions of ethics of tax evasion. Policy implications for increasing people’s awareness of ethics on tax evasion are also highlighted. (shrink)

The purpose of this research is to investigate the effectiveness of Digital Content Marketing on a Mixed Reality training platform environment with the consideration of online purchase intention through social media. E-commerce today encounters several common issues that cause customers to have reservations to purchase online. With the absence of physical contact points, customers often perceive more risks when making purchase decisions. Furthermore, online retailers often find it hard to engage customers and develop long-term relationships. In this research, a Structural (...) Equation Model is proposed to examine the efficacy of DCM from both immediate and long-term OPI. The results examine whether adopting DCM on an MR training platform environment through social media brings positive results in OPI. Empirical research was carried out through online questionnaires collected in 2021 and 2022. A total of 374 questionnaires were qualified for data analysis in this study, conducted with IBM SPSS and AMOS. The results imply that DCM is critical to stimulating both immediate and long-term OPI. The immediate OPI is positively affected by increasing perceived value through MR in DCM. Regarding the long-term OPI, increased customer engagement with DCM under MR environment can cultivate brand trust and significantly affect the long-term OPI. (shrink)

Speech variability facilitates non-tonal language speakers’ lexical tone learning. However, it remains unknown whether tonal language speakers can also benefit from speech variability while learning second language (L2) lexical tones. Researchers also reported that the effectiveness of speech variability was only shown on learning new items. Considering that the first language (L1) and L2 probably share similar tonal categories, the present study hypothesizes that speech variability only promotes the tonal language speakers’ acquisition of L2 tones that are different from the (...) tones in their L1. To test this hypothesis, the present study trained native Mandarin (a tonal language) speakers to learn Cantonese tones with either high variability (HV) or low variability (LV) speech materials, and then compared their learning performance. The results partially supported this hypothesis: only Mandarin subjects’ productions of Cantonese low level and mid level tones benefited from the speech variability. They probably relied on the mental representations in L1 to learn the Cantonese tones that had similar Mandarin counterparts. This learning strategy limited the impact of speech variability. Furthermore, the results also revealed a discrepancy between L2 perception and production. The perception improvement may not necessarily lead to an improvement in production. (shrink)

The spatial organization of the genome is intimately linked to its biological function, yet our understanding of higher order genomic structure is coarse, fragmented and incomplete. In the nucleus of eukaryotic cells, interphase chromosomes occupy distinct.

It is shown that there exists a low2 Harrington non-splitting base-that is, a low2 computably enumerable (c.e.) degree a such that for any c.e. degrees x, y, if $0' = x \vee y$ , then either $0' = x \vee a$ or $0' = y \vee a$ . Contrary to prior expectations, the standard Harrington non-splitting construction is incompatible with the $low_{2}-ness$ requirements to be satisfied, and the proof given involves new techniques with potentially wider application.

Environmental ethics can be cultivated in China and other Asian countries based on Chinese philosophical perspectives. Two major Chinese philosophies relevant to the issues of environmental ethics—Confucianism and Taoism—suggest certain approaches to developing environmental ethics. These approaches can complement each other in developing a Chinese or East Asian theory of environmental ethics. Drawing on these perspectives, China’s Wolong National Nature Reserve can face the challenge of protecting its pandas while developing the local economy. By adopting a set of strategies with (...) elements from both Confucianism and Taoism, Wolong has fared well in both protecting pandas and promoting environmental ethics. This case has implications for both managerial researchers and practitioners. (shrink)

The purpose of this study was to develop a Physician's Spiritual Well-Being Scale (PSpWBS). The significance of a physician's spiritual well-being was explored through in-depth interviews with and qualitative data collection from focus groups. Based on the results of qualitative analysis and related literature, the PSpWBS consisting of 25 questions was established. Reliability and validity tests were performed on 177 subjects. Four domains of the PSpWBS were devised: physician's characteristics; medical practice challenges; response to changes; and overall well-being. The explainable (...) total variance was 65.65%. Cronbach α was 0.864 when the internal consistency of the whole scale was calculated. Factor analysis showed that the internal consistency Cronbach α value for each factor was between 0.625 and 0.794 and the split-half reliability was 0.865. The scale has satisfactory reliability and validity and could serve as the basis for assessment of the spiritual well-being of a physician. (shrink)

Objectives The objectives of the study are to understand the current practice of informed consent in medical research in public hospitals in Shanghai, and to share our views with other countries, especially developing countries. Methods In the study, 145 consent forms (CFs) of the selected research projects in eight public hospitals with ethics committees in Shanghai were audited, and the principle investigators (PIs) of these research projects and 40 student subjects who had participated in clinical drug tests were surveyed by (...) questionnaires. Results The CFs of medical researches in public hospitals with ethics committees in Shanghai were generally acceptable. However, there were some defects in the CFs. Although most of the surveyed PIs had correct recognition of informed consent, some processes of informed consent were not in accordance with generally accepted requirements. A large number of the PIs considered the greatest difficulty with informal consent was lack of correct recognition of subjects or legally authorised representatives on medical research. Discussion Informed consent in medical research should consider the research ethics, the background of potential subjects, the local resources and culture of medical research. In addition, special protection is needed for student subjects in informed consent as well as efforts for building and restoring the public's trust in biomedical research. Conclusion The informed consent in Shanghai's public hospitals with ethics committees was generally acceptable and the achievement of adequate informed consent is influenced by many factors. (shrink)

BackgroundTurnover intention, an employee’s intention to voluntarily leave their jobs, affects workforce sustainability. However, scarce data are available about turnover intention and its associated factors among psychiatrists in China, especially during the COVID-19 pandemic. The current research was designed to address this gap.MethodsAn anonymous, nationwide online survey was disseminated to psychiatrists in 41 psychiatric hospitals in China. We collected demographic data, job-related information, and participants’ turnover intention in the next 12 months.ResultsIn total, 3,973 psychiatrists completed the survey. The sample was (...) predominantly female and married, and nearly three-fourths had children. More than one-third had a master’s or doctoral degree in addition to their medical degree. The overall level of job satisfaction was moderate. The rate of turnover intention was 22.0% and was comparable in males and females. Psychiatrists who had participated in the frontline work of COVID-19 were more likely to report an intention to leave their current job. Multiple regression analyses suggested that turnover intention was significantly associated with having insomnia, longer working hours, and more working days per week.ConclusionDuring the pandemic period, approximately one-fifth of psychiatrists in China reported turnover intention. Factors associated with turnover intention included high job-related burdens, low job satisfaction, participation in the frontline work against COVID-19, and insomnia. To improve psychiatric workforce sustainability, policymakers and hospital administrators need to be aware of this potential challenge and address the concerns of psychiatrists in China. (shrink)

Mark Coeckelbergh (Int J Soc Robot 1:217–221, 2009) argues that robot ethics should investigate what interaction with robots can do to humans rather than focusing on the robot’s moral status. We should ask what robots do to our sociality and whether human–robot interaction can contribute to the human good and human flourishing. This paper extends Coeckelbergh’s call and investigate what it means to live with disembodied AI-powered agents. We address the following question: Can the human–AI interaction contribute to our moral (...) development? We present an empirically informed philosophical analysis of how the AI personal assistant Siri changes its users’ way of life, based on the responses obtained from 20 semi-directive individual interviews with Siri users. We identify changes in the users’ social interaction associated with the adoption of Siri. These changes include: (1) the indirect effect of reducing opportunities of human interaction, (2) the second-order effect of diminished expectations toward each other in a community, and (3) the acquired preference to obtain hassle-free interaction with Siri over human interaction. We examine them in relation to concerns that are voiced in the current debates over the rise of AI, namely the suspicion that humans could become overly reliant on AI (Danaher 2019) and the worry that social AI could impede on moral development (Fröding and Peterson, Ethics Inf Technol 23:207–214, 2012; Li, Ethics Inf Technol 23:543–550, 2021). We analyze the ethical costs that come from these changes in light of virtue ethics and address potential objections along the way. We end by offering directions for thinking about how to live with AI personal assistant while preserving favorable conditions for moral development. (shrink)

Sosyal bilimsel yaklaşımlar önemli ölçüde kültürel ayrımlara ve varsayımlara, kültürel ayrımlar ise örtük bir zaman tasavvuruna bağlıdır. Kültürün bir bileşeni olan zaman, gerçekliğin toplumsal ve tarihsel inşası sürecine dahildir. Toplumsal/tarihsel gerçekliğin incelenmesi adeta toplumun kurumsallaşmış unsurlarından biri olan zamanın da incelenmesini gerekli kılar. Kültürelci yaklaşımlarda zaman konusu bilhassa tarihselcilik ve eleştirisi bağlamında ele alınmaktadır. Tarihselciliği eleştiren ve buna alternatif teşkil eden yaklaşımlar da zaman tasavvuru ve bunun seçilen yönteme etkisi bakımından tarihselciliğin bazı ön kabullerini paylaşmaktadır. Bu alternatifler modernist sosyal bilimlerin (...) zaman algısına yönelik esaslı bir sorgulamadan uzaktır. Postmodernist sosyal bilimlerdeki mekân vurgusu ise ötekini ortak bir insanlık zamanının dışında konumlandırmaya dönük modernist varsayımın izlerini taşımaktadır. Bu çalışma zaman tasavvurunun sosyal bilimsel yönteme yansımalarına ve kültürel taksonominin zamanla ilişkisine dair eleştirel/anlayıcı bir perspektif sunmak ve yöntembilim tartışmalarında eksik kalan bu boyuta katkı sağlamak amacındadır. (shrink)

Since their derivation, human embryonic stem (hES) cells have been used for a variety of applications including developmental biology, pathology, chemical biology, genomics, and proteomics. However, their most important potential application is the generation of cells and tissues, which can be used for cell‐based therapies. One of the main drawbacks of hES cell culture is that they are particularly sensitive to dissociation, which is required for passaging, expansion, cryopreservation, and other applications. Recently, it has been discovered that an inhibitor of (...) Rho kinase (ROCKi; Y‐27632) increases the survival rate of dissociated, single hES cells. This breakthrough has allowed new methods in hES cell culture to be developed, with the promise of increasing hES cell numbers into the realm of clinical relevance. In our studies demonstrating that ROCKi dramatically increases hES cell cryopreservation efficiency, we have observed that ROCKi treatment does not decrease hES cell's susceptibility to apoptosis. Rather, we hypothesize that ROCKi treatment desensitizes single hES cells to their environment reducing the odds that individual cells will undergo anoikis. (shrink)

Özet Kuzey Kıbrıs emek piyasası üzerine yapılan çalışmalar, toplumsal cinsiyet temelli mesleki ayrışmayı kadının işgücüne düşük katılımını etkileyen en önemli sebeplerden biri olarak tespit etmiştir. Bu çalışma 11 yıl içerisinde bu tespitten yola çıkarak Kuzey Kıbrıs emek piyasasındaki mesleki ayrışmanın büyüklüğünü, zaman içerisindeki değişimini ve bu değişimin kaynaklarını araştırmayı amaçlamaktadır.Ayrışma, Hanehalkı İşgücü Anketi verileri kullanılarak 9 ana mesleki grup için genel, kırsal ve kensel bölgelerde ölçülmüştür. Çalışma bulguları, tüm bölgelerde toplumsal cinsiyete dayalı mesleki ayrışmanın yüksek ve yaygın olduğunu göstermiştir. İndeksin (...) ayrıştırılması artan ayrışmanın temel sebebinin net ayrışmadan, yani bireysel meslekler içindeki kadın erkek oranında meydana gelen değişmeden, kaynaklandığını göstermiştir. Yüksek ve yaygın olan mesleki toplumsal cinsiyet ayrışmasının, emek piyasasının kadın ve erkek meslekleri olarak katmanlaşmasına sebep olduğu, bunun da kadının meslek grupları arasında hareketinin kısıtlanmasına yol açarak işgücüne katılımını olumsuz etkilediği sonucuna varılmıştır. (shrink)

[Review] Liz P.Y. Chee. Mao’s Bestiary: Medicinal Animals and Modern China. Duke University Press, 2021. 288 pp. The COVID-19 pandemic has secured its place as a 21st century global public health disaster. It has killed more than 6.2 million and infected close to 500 million people worldwide. Acknowledging Wuhan’s wildlife market as the ground zero of the pandemic and the devastation caused by SARS 17 years earlier, China’s Communist authorities made the long overdue decision on February 24, 2020 and outlawed (...) wildlife breeding and trade for the country’s exotic food market. This decision was commendable. Yet, breeding of wildlife for the exotic food market was only one of the five-piece captive farming operation that generated a revenue of $78 billion a year. What the Chinese authorities have retained is captive breeding for Traditional Chinese Medicine, the third largest component of the country’s controversial industry. Called a ‘national treasure’, TCM, in the minds of many, brooks no questioning. Liz P.Y. Chee’s Mao’s Bestiary: Medicinal Animals and Modern China steps in this minefield with questions not about the efficacy of TCM but about the drivers of its faunal medicalization in the last seven decades. (shrink)

This chapter discusses the Huayan Buddhism of Li Tongxuan. At the core of his Buddhism is the claim that sentient beings are equipped with exactly the same qualities as the Buddha. In his analysis of the 80-fascicle version of the Huayan Jing, Li claims that Huayan teaching is a subitist teaching that proposes the awakening in this lifetime. In this context, unlike “orthodox” Huayan thinkers, Li claims that the chapter “Entering the Realm of Reality” is the core of the Huayan (...) Jing and that Sudhana’s pilgrimage in this chapter demonstrates the importance of practice as opposed to theorization.I address these issues by examining Li’s concept of time, which I identify as “non-temporality.” In the first section, I discuss non-temporality in connection with the Buddhist themes of existence and non-existence and Li’s doctrinal classification. In the second, I address Li’s discussion of nature-arising and subitism. In the third, I discuss Li’s comparative interpretation of Sudhana in the Huayan Jing and the Dragon Girl in the Lotus Sūtra. I conclude with a consideration of the ontological and existential implications of Li’s Huayan phenomenology. (shrink)

Lachlan observed that any nonzero d.c.e. degree bounds a nonzero c.e. degree. In this paper, we study the c.e. predecessors of d.c.e. degrees, and prove that given a nonzero d.c.e. degree , there is a c.e. degree below and a high d.c.e. degree such that bounds all the c.e. degrees below . This result gives a unified approach to some seemingly unrelated results. In particular, it has the following two known theorems as corollaries: there is a low c.e. degree isolating (...) a high d.c.e. degree [S. Ishmukhametov, G. Wu, Isolation and the high/low hierarchy, Arch. Math. Logic 41 259–266]; there is a high d.c.e. degree bounding no minimal pairs [C.T. Chong, A. Li, Y. Yang, The existence of high nonbounding degrees in the difference hierarchy, Ann. Pure Appl. Logic 138 31–51]. (shrink)

The accurate positioning of target is an important link in robot technology. Based on machine learning algorithm, this study firstly analyzed the location positioning principle of binocular vision of robot, then extracted features of the target using speeded-up robust features (SURF) method, positioned the location using Back Propagation Neural Networks (BPNN) method, and tested the method through experiments. The experimental results showed that the feature extraction of SURF method was fast, about 0.2 s, and was less affected by noise. It (...) was found from the positioning results that the output position of the BPNN method was basically consistent with the actual position, and errors in X, Y and Z directions were very small, which could meet the positioning needs of the robot. The experimental results verify the effectiveness of machine learning method and provide some theoretical support for its further promotion and application in practice. (shrink)

_Huangdi Neijing_ is a classic medical text of ancient China. Composed of two sections, _Suwen_ and _Lingshu_, the book is filled with enduring wisdom and insight and is still consulted by doctors today. This translation is based largely on Li Zhongzi's concise 1642 edition, titled _Neijing Zhiyao_, and continues the centuries-long effort to annotate the text, especially in light of modern developments in medicine. Instead of "explaining a classic with a classic," this edition adds commentaries and emendations that enhance the (...) theoretical core of _Huangdi Neijing_, illuminating a seminal work of Chinese medicine that covers much more than the basic principles of yin-yang and the five elements. (shrink)

La pólis griega presenta un carácter paradójico: en su interior, operando como condición y límite suyos, se encuentra la ausencia de pólis: el espacio vacío del ágora. Ese espacio que se abre en el interior de la ciudad es caos en el sentido griego del término. Es por ello, de modo eminente, el lugar donde el hombre puede ser. ¿Ser qué? Lo que él decida ser. Eso es justamente lo que hace caótica al ágora: ser el lugar donde el hombre (...) decide qué sea, donde puede crearse a sí mismo, imaginarse como hombre. Que el ágora sea caótica no quiere decir, por lo tanto, que se asista en ella a un perpetuo lío o embrollo donde se confunden y enredan las razones sin esperanza de acuerdo, sino que es el espacio desde donde se funda la ciudad, donde se forja el orden civil, ese que permite a los hombres reconocerse plena y cabalmente como tales. (shrink)

Es evidente que el progreso científico-tecnológico, el bienestar de las sociedades industrializadas y el deterioro del medio ambiente se encuentran profundamente relacionadas. Al minarse las bases de los ciudadanos, la preocupación social por lo ambiental se ha manifestado como una institución social de ese vínculo con la naturaleza demandando una nueva educación que incluya la reflexión y modificación de su relación material con el mundo.

A physical basis for the minimal time-energy uncertainty relation is formulated from basic high-energy hadronic properties such as the resonance mass spectrum, the form factor behavior, and the peculiarities of Feynman's parton picture. It is shown that the covariant oscillator formalism combines covariantly this time-energy uncertainty relation with Heisenberg's space-momentum uncertainty relation. A pictorial method is developed to describe the spacetime distribution of the localized probability density.

: Consumptive behavior is an action to buy a goods that actually not to fulfill the daily needs demand but just to fulfill the desire, conducted redundantly causing and extravagance of inefficiency the expense. The aim of this research is to prove that there is a difference in consumptive behavior between subjects who prefer to use credit card and subjects who prefer to use cash. Subjects are 293 young adult women, 171 subjects prefer to use cash payment and 122 subjects (...) prefer to use credit card payment method. The result shows that there is a significant difference in consumptive behavior between two groups of subjects.  . (shrink)