This study empirically demonstrates significant regional peer effects due to tax avoidance. We used peer companies’ idiosyncratic stock returns as an instrumental variable to address potential endogeneity problems. The heterogeneity analysis indicates that for companies with a stronger intensity of regional tax collection and management, a higher degree of informatization, and companies with a low management shareholding ratio, the regional peer effects of enterprise tax avoidance are more significant. Finally, we determined that the managers’ information learning, reputation consideration, and information (...) communication are key mechanisms propagating peer effects. The conclusions of this paper enrich and expand the peer effect theory of corporate tax avoidance, thereby providing a theoretical basis and empirical evidence for tax authorities in supervising corporate tax avoidance. (shrink)

During the 20th-century Chinese revolution, L’Internationale was one of the most important political symbols. After the failure of the Paris Commune in 1871, Eugène Pottier wrote the poem titled “L’Internationale” which was published for the first time until 1887. It was set to music by Pierre Degeyter in 1888 and introduced into China from both France and the Soviet Union. Qu Qiubai and Xiao San made great contribution to the work of translation that influenced the official version in 1962. From (...) a hymn for the International Workingmen’s Association to the revolutionary song of all the proletariats, L’Internationale was the historical witness of the National Revolution, the Chinese Communist Revolution and the Continuous Revolution, whose symbolic meanings were connected closely to the tensions between nationalism and internationalism. (shrink)

The 1932-33 Ukrainian Famine has always been a very controversial topic in Ukrainian history. Scholars generally blame Stalin and his rural collectivization policy. The lack of agricultural machinery, ineffective organization and the awkward relations between the village officials and local peasants all contributed to the famine. By using both Ukrainian and Western documents, this paper is devoted to the analyzing of the main causes of the famine.

Seminal work by Knobe, Prasada, and Newman (2013) distinguished a set of concepts, which they named “dual‐character concepts.” Unlike traditional concepts, they require two distinct criteria for determining category membership. For example, the prototypical dual‐character concept “artist” has both a concrete dimension of artistic skills, and an abstract dimension of aesthetic sensibility and values. Therefore, someone can be a good artist on the concrete dimension but not truly an artist on the abstract dimension. Does this analysis capture people's understanding of (...) cornerstone social categories, such as gender, around which society and everyday life have traditionally been organized? Gender, too, may be conceived as having not only a concrete dimension but also a distinct dimension of abstract norms and values. As with dual‐character concepts, violations of abstract norms and values may result in someone being judged as not truly a man/woman. Here, we provide the first empirical assessment of applying the dual‐character framework to people's conception of gender. We found that, on some measures that primarily relied on metalinguistic cues, gender concepts did indeed resemble dual‐character concepts. However, on other measures that depicted transgressions of traditional gender norms, neither “man” nor “woman” appeared dual‐character‐like, in that participants did not disqualify people from being truly a man or truly a woman. In a series of follow‐up studies, we examined whether moral norms have come to replace gender role norms for the abstract dimension. Implications for the evolution of concepts and categories are explored. (shrink)

International relations (IR) is both a science and an art, i.e. the unity of object and subject. Traditional international relations theories (IRT) have probed the laws of IR, in an attempt to become the universal science. IRT have developed into a class doctrine that defends the legitimacy of the western international system as a result of proceeding from the reality of IR, while neglecting its evolving process, and overlooking the meaning of art and the presence of multi-international systems. In other (...) words, IRT have turned into what Karl Marx might have deemed as the vulgar international relations theories (VIRT). For this reason, we declare the end of international relations theories. This phenomenon can only be negated by the so-called Chinese School, which will set the sustainable and harmonious relations among nations, between state and non-state actors, and within states and non-state actors (in one word ) in five life-forces of economy, politics, military, culture, and religion. Consequently, this will bring about a real regression of nationality and compatible development of various international systems. (shrink)

We investigate the role of social-media-triggered public pressure on corporate social responsibility that includes expectations of transparency and accountability on the firm’s part, and participative/evaluative inputs on the public’s part. Using the date when S&P 500 firms established corporate Twitter accounts, we investigate the impact of corporate social media exposure on CSR outcomes. Results from baseline regressions indicate that firms with Twitter accounts significantly outperform industry peers in CSR rating, after controlling for firm and industry characteristics. To test potential reverse (...) causality, we use a dynamic treatment effect model to explore within firm changes of CSR, and find that firms’ CSR rating improves in year one- and year two after establishing a Twitter account, while no difference emerged in similar comparisons with peers prior to the Twitter account establishment. Additionally, Granger causality tests results show that corporate Twitter presence improves CSR performance; it is also shown that CSR outcomes do not motivate corporations to establish a social media presence on Twitter. Finally, firms with more experience on Twitter, and those with more followers, tweets or Twitter accounts are associated with improved CSR outcomes. We draw on two theories and qualitative interviews with senior CSR executives to explain why social media influences CSR firm behaviors. (shrink)

Community group-buying platforms are increasingly relying on the interaction between the group-buying leader and consumers, thereby achieving the customer lock-in. In view of this, it is crucial to understand how the group-buying leader to establish a long-term transaction relationship with consumers. In this study, we construct a model based on the role theory and trust transfer theory, and identify two types of interactions of the group-buying leader and two types of consumer trust. Then, the mechanism that how different role interactions (...) of the group-buying leader can be transformed into the lock-in purchasing intention of consumers is further clarified. By interviewing 430 consumers with community group-buying experience in the community through offline questionnaire, the research model has been proven to be effective. To be specific, both role interactions of the merchant and friend can impose a positive impact on interpersonal trust, which will also lead to the trust in community group-buying, and thus enhance the lock-in purchasing intension of consumers from a fixed leader. Overall, this study has made certain contributions to the study of customer relationship. In theory, this study further explains the explanation mechanism of the “acquaintance marketing” phenomenon. Moreover, this study adopts the role theory to analyze the differences of different role interactions of the group-buying leader in relationship quality and purchase decision making, and employs the trust transfer theory to expand the trust transfer effect from the interpersonal trust of the group-buying leader to the trust in community group-buying. In practice, this study provides a new perspective and practical reference for community group-buying enterprises and the group-buying leader on how to better manage customers and maintain a long-term and stable customer relationship. (shrink)

Many scholars consider Avicenna’s theory of cognitive forms a theory of representation, which raises two questions. First, why does a cognitive form represent a particular object instead of another? This issue is known as the determination problem. Second, what is the nature of intentionality of the cognitive form? This is known as the nature problem. This paper examines Avicenna’s theory of cognitive forms and focuses on how he would address the two problems. I argue that Avicenna offers a pluralistic approach (...) to the determination problem: depending on the type of representation, the object of representation is determined differently. Additionally, Avicenna views the nature of intentionality as a referential relation towards the object that can be attributed to the representation in virtue of the object somehow existing in the subject immaterially. (shrink)

Reproductive diseases are a long‐standing problem and have become more common in the world. Currently, 15% of the world's population suffers from infertility, and half of them are women. Maturation of oocytes, successful fertilization, and high‐quality embryos are prerequisites for pregnancy. With the development of assisted reproductive technology and advanced genetic assays, we have found that infertility in many young female patients is caused by mutations in various developmental regulators. These pathogenic factors may result in impediment of oocyte maturation, failure (...) of fertilization or early embryonic development arrest. In this review, we categorize these clinically‐identified, mutated genetic factors by their molecular characteristics: nuclear factors (PALT2, TRIP13, WEE2, TBPL2, REC114, MEI1 and CDC20), cytoplasmic factors (TLE6, PADI6, NLRP2/5, FBXO43, MOS and BTG4), a factor unique to primates (TUBB8), cell membrane factor (PANX1), and zona pellucida factors (ZP1‐3). We compared discrepancies observed in phenotypes between human and mouse models to provide clues for clinical diagnosis and treatment of related reproductive diseases. (shrink)

Recently, decomposition-based multiobjective evolutionary algorithms have good performances in the field of multiobjective optimization problems and have been paid attention by many scholars. Generally, a MOP is decomposed into a number of subproblems through a set of weight vectors with good uniformly and aggregate functions. The main role of weight vectors is to ensure the diversity and convergence of obtained solutions. However, these algorithms with uniformity of weight vectors cannot obtain a set of solutions with good diversity on some MOPs (...) with complex Pareto optimal fronts. To deal with this problem, an improved decomposition-based multiobjective evolutionary algorithm with adaptive weight adjustment is proposed. Firstly, a new method based on uniform design and crowding distance is used to generate a set of weight vectors with good uniformly. Secondly, according to the distances of obtained nondominated solutions, an adaptive weight vector adjustment strategy is proposed to redistribute the weight vectors of subobjective spaces. Thirdly, a selection strategy is used to help each subobjective space to obtain a nondominated solution. Comparing with six efficient state-of-the-art algorithms, for example, NSGAII, MOEA/D, MOEA/D-AWA, EMOSA, RVEA, and KnEA on some benchmark functions, the proposed algorithm is able to find a set of solutions with better diversity and convergence. (shrink)

The research expects to explore the psychological mobilization of innovative teaching methods of Music Majors under the new curriculum reform. The relevant theories of college students’ innovative teaching methods are analyzed under deep learning together with the innovation and construction of music courses. Thereupon, college students’ psychological mobilization is studied. Firstly, the relationship between innovation and entrepreneurship teaching and deep learning is obtained through a literature review. Secondly, the music classroom model is designed based on the deep learning theory, and (...) the four dimensions of the music curriculum are defined to innovate and optimize the music teaching model. Finally, the Questionnaire Survey is used to analyze the design classroom model. Only 15% of the 180 respondents understand the concept of deep learning, 32% like interactive music learning, and 36% like competitive comparative music classroom learning. And the students who study instrumental music have higher significant differences in learning motivation than those who study vocal music. In addition to classroom learning, 16% of people improve their music skills through music equipment. College students like interactive music classes and competitive comparison classes that can give more play to their subjective initiative. After the new curriculum reform, the music curriculum based on deep learning can stimulate students’ interest in learning and participate in the mobilization of students’ learning psychology. Therefore, in the future of music education and teaching, there is a need to pay more attention to students’ psychological status. The research results can provide references and practical significance for the innovative teaching activities of music classrooms after the new curriculum reform. (shrink)

Di 1 ji. Ji nian Feng Youlan xian sheng dan chen yi bai zhou nian guo ji xue shu tao lun hui lun wen xuan --.

The nuggets of wisdom uttered by the old men of the various ancient schools of thought have been compiled into this series. Explanatory notes and English translation are added for the benefit of both Chinese and overseas readers fond of traditional Chinese culture.

蔡钟翔(1931- ),江苏吴县人,中国人民大学中文系教授,中国文心雕龙学会常务理事等.

The 85 Lao Zi bamboo slips from around 300 B. C. E. are the earliest texts of what later became known as the Tao Te King. They also contain the-until now-unknown Taoist narrative of Creation 'Great One gave Birth to Water.' These texts are very original and not yet intermingled with Confucian philosophy, governance, or ethics.This English translation presents the Tao Bamboo Slips in modern simplified Chinese characters, with commentaries and a comparison of the modern Chinese version to the old (...) characters. This bilingual Chinese-English publication is a contribution to the crosscultural visions and values of the New SiIk Road of the 21st century. (Series: Practical Ethics-Documentation / Ethik in der Praxis-Materialien, Vol. 16) [Subject: Confucianism, Chinese Studies, Philosophy]. (shrink)

从公元前624年(周襄王二十八年)起,至公元1945年止,中外著名哲学家和思想家的生卒年,著作和学术活动年代,确有记载的都尽量收入本年表,与哲学有关的历史事件与哲学邻近的其他学科的重大发现和重要思想家 及其著作也予收入。.

本书记述了作者在前线和后方听到、经历过的凡人小事,以及《理解万岁》的讲演诞生的前前后后.

本书是国家社会科学基金项目研究成果,项目名称:“数学化的逻辑基础理论研究”,项目批准号01BZX033.

Everything you need to know about Confucius in one small-format book.

本书以著名的“索卡尔事件”为线索,展现了后现代反科学思潮出现的历史背景,突出讨论了“索卡尔事件”所引发的科学卫士与后现代思想家之间的“科学大战”。分析批判了“强纲领”的科学知识社会学。.

In this article, we examine the empirical association between firm value and CSR engagement for firms in sinful industries, such as tobacco, gambling, and alcohol, as well as industries involved with emerging environmental, social, or ethical issues, i.e., weapon, oil, cement, and biotech. We develop and test three hypotheses, the window-dressing hypothesis, the value-enhancement hypothesis, and the value-irrelevance hypothesis. Using an extesive US sample from 1995 to 2009, we find that CSR engagement of firms in controversial industries positively affects firm (...) value after controlling for various firm characteristics. To address the potential endogeneity problem, we further estimate a system of equations and change regression and continue to find a positive relation between CSR engagement and firm value. Our findings support the value-enhancement hypothesis and are consistent with the premise that the top management of US firms in controversial industries, in general, considers social responsibility important even though their products are harmful to human being, society, or environment. (shrink)