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)

Software development is an iterative process from designing to implementation, and to testing, in which product development staff should be closely integrated with users. Satisfying user needs effectively is often the pain point for developers. In order to alleviate this, this paper manages to establish the quantitative connection between users' online reviews and APP downloads. By analyzing user online comments, companies can dig out user needs and preferences. This could benefit them by making accurate market positioning of their APP products, (...) and therefore iteratively innovating products based on user needs, which hopefully will increase the volume of APP downloads. This paper regards WeChat APP during 47 updates periods as the research object. Based on Grounded Theory, user needs are extracted after data cleaning. Next, by using semantic analysis and word frequency analysis, we are able to obtain the implicit feedbacks such as emotion tendency, satisfaction and requirements lie under online reviews. Then, we construct a quantile regression model to study the impact of users' online reviews on downloads based on the influencing factors we extracted so as to provide a decision basis for enterprises to iteratively update their products. Results show that: Generally speaking, needs of WeChat users mainly focus on performance, reliability, usability, functional deficiency, functional insufficiency, and system adaptability; For those APP versions with relatively fewer downloads, user needs are mostly about functional deficiency, followed by functional insufficiency, performance, usability, and system adaptability. At this stage, it is found out that users' emotion tendency and user satisfaction significantly affect the volume of downloads; When the volume of APP downloads is moderate, the user needs are functional deficiency, functional insufficiency, and system adaptability. While under this circumstances, users' star ratings have a significant impact on downloads; In addition, when the volume of App downloads is high, user needs are performance, usability, and system adaptability. Our methods effectively extract users' requirements from online reviews and then successfully build up the quantitative connection between the implicit feedbacks from those requirements and APP downloads. (shrink)

In a realistic steady-state visual evoked potential (SSVEP) based brain-computer interface (BCI) application like driving a car or controlling a quadrotor, observing the surrounding environment while simultaneously gazing at the stimulus is necessary. This kind of application inevitably could cause head movements and variation of the accompanying gaze fixation point, which might affect the SSVEP and BCI’s performance. However, few papers studied the effects of head movements and gaze fixation switch on SSVEP response, and the corresponding BCI performance. This study (...) aimed to explore these effects by designing a new ball tracking paradigm in a virtual reality (VR) environment with two different moving tasks, i.e., the following and free moving tasks, and three moving patterns, pitch, yaw, and static. Sixteen subjects were recruited to conduct a BCI VR experiment. The offline data analysis showed that head moving patterns [F(2, 30) = 9.369, p = 0.001, effect size = 0.384] resulted in significantly different BCI decoding performance but the moving tasks had no effect on the results [F(1, 15) = 3.484, p = 0.082, effect size = 0.188]. Besides, the canonical correlation analysis (CCA) and filter bank canonical correlation analysis (FBCCA) accuracy were better than the PSDA and MEC methods in all of the conditions. These results implied that head movement could significantly affect the SSVEP performance but it was possible to switch gaze fixation to interact with the surroundings in a realistic BCI application. (shrink)

GIS is important equipment in the substation system in a complex microgrid network. Due to the long-term service in harsh operation environments, the electrical performance of GIS equipment will be seriously affected. Therefore, the regular maintenance of GIS equipment in the substation system is a routine task so as to ensure the normal operation of the microgrid networks. The traditional method relies on manual labor, where not only with the low operation efficiency but also regarding some maintenance, labors cannot reach (...) the inside of the GIS equipment, which seriously restricted the completion of GIS equipment maintenance operation. Based on the above analysis, a basic configuration of a GIS equipment maintenance robot with smart structure, convenient control, and stable motion characteristic has been proposed in this paper. Through the optimization design of the chassis adsorption system, the GIS inspection robot can achieve hanging and vertical adsorption inside the GIS equipment and some special motion status. In this way, the entire GIS equipment can be inspected without blind spots. Through establishing the mechanical model of the GIS inspection robot under the hanging and vertical motion state, the robustness and stability of the GIS inspection robot in the special status have been analyzed, and the corresponding GIS inspection robot robust stability motion control method has also been proposed. Finally, through the integrated design of mechanical system and hardware and software control system, the GIS inspection robot physical prototype system has been developed and the maintenance operation experiment has been carried out in Hunan Electric Power Company Maintenance Company through simulating the internal GIS equipment. The physical prototype can realize the basic movement and special movement in internal GIS equipment without any blind spots and complete the inspection task of GIS equipment operation; the movement of GIS robot is dexterous and stable in the whole operation process, which has strong robust stability. The research of GIS inspection robot in the complex microgrid networks has important theoretical significance and practical application value for the intelligent operation and maintenance management of substation system in complex microgrid networks. (shrink)

感謝《鵝湖月刊》給我機會討論拙作《比較的時代 ——中西視野中的儒家哲學前沿問題》（以下簡稱《比較的時代》），也很感謝李明書、李健君、張麗麗三位年輕有為的學者認真討論我在書中提出的一些問題。 三位學者都認識到這裏討論的「比較哲學」是通過比較來研究哲學，而不僅僅是比較已經存在的相同和不同的哲學思想。 在我看來， 單純地比較不同的哲學思想基本上是哲學史的工作。 而通過運用比較的方法做哲學則是哲學本身的工作，是建構性的原創性的工作。 說我們的時代是一個比較的時代，是說我們處於一個以比較為特徵來研究和建構哲學思想的時代。 通過比較來做哲學，就是要通過研究不同的哲學流派和不同的哲學思想，來進而建構新的哲學思想，以回答時代向我們提出的問題。在這個方面，我個人的看法是，今天的儒家哲學研究已經進入了一個不可迴避、不可逆轉的比較 的時代。 這是一件大好事。 這樣的研究使我們有更廣闊的視野，使我們有更多、更豐富的思想資源，也使我們更可能有效地回答時代提出的問題。 這裡我分別對三位學者提出的問題做出回應。.

Test anxiety is a widespread and primarily detrimental emotion in learning and achievement settings. This research aimed to explore the autonomic nervous system response patterns of test-anxious individuals in response to evaluative stress. By presenting a standard interview task, an evaluative scenario was effectively induced. Heart rate variability, a biomarker that can accurately reflect the ANS activity, was used to reflect the physiological responses of 48 high test-anxious subjects and 49 low test-anxious subjects. Results indicate that: both groups show a (...) significantly increased emotional arousal in the evaluative scenario; high test-anxious individuals show a significantly decreased emotional pleasantness in the evaluative scenario, whereas low test-anxious individuals show no significant changes; both groups show a significantly increased low-frequency HRV; high test-anxious individuals show a significantly decreased high-frequency HRV and root mean square of successive heartbeat interval differences, whereas low test-anxious individuals remain stable. These findings suggest that high test-anxious individuals display an increased sympathetic nervous system activity and a decreased parasympathetic nervous system activity in response to evaluative stress, while low-anxious individuals display an increased SNS activity and a stable PNS activity in response to evaluative stress. (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)

Background Respect for patients’ autonomy is usually considered to be an important ethical principle in Western countries; privacy is one of the implications of such respect. Healthcare professionals frequently encounter ethical dilemmas during their practice. The past few decades have seen an increased use of courts to resolve intractable ethical dilemmas across both the developed and the developing world. However, Chinese and American bioethics differ largely due to the influence of Chinese Confucianism and Western religions, respectively, and there is a (...) dearth of comparative studies that explore cases of ethical dilemmas between China and the United States. Methods This paper discusses four typical cases with significant social impact. First, it compares two cases concerning patient privacy: the “Shihezi University Hospital Case”, in which a patient was used as a clinical teaching object without her permission, and the “New York-Presbyterian Hospital Case”, in which the hospital allowed the filming of a patient’s treatment without his consent. Second, it compares two cases regarding patient autonomy and potentially life-saving medical procedures: the “Case of Ms. L”, concerning a cohabitant’s refusal to sign a consent form for a pregnant woman’s caesarean, and the “Case of Mrs. V”, concerning a hospital’s insistence upon a blood transfusion for a dissenting patient. This paper introduces the supporting and opposing views for each case and discusses their social impact. It then compares and analyses the differences between China and the United States from cultural and legislative perspectives. Conclusions Ethical dilemmas have often occurred in China due to the late development of bioethics. However, the presence of bioethics earlier in the US than in China has not spared the US of ethical dilemmas. This paper highlights lessons and inspiration from the cases for healthcare professionals and introduces readers to the role and weight of privacy and autonomy in China and in the US from the perspectives of different cultures, religions and laws. (shrink)

In response to the COVID-19 pandemic, millions of students in China followed an emergency policy called “Suspending Classes without Stopping Learning” to continue their study online as schools across the country were closed. The present study examines how students adapted to learning online in these unprecedented circumstances. We aimed to explore the relationship between adaptability, academic emotion, and student engagement during COVID-19. 1,119 university students from 20 provinces participated in this longitudinal study (2 time points with a 2-week interval). The (...) results showed that adaptability (the ability to respond to changes) and student engagement are significantly positively correlated with positive academic emotion and negatively correlated with negative academic emotion. Furthermore, adaptability not only directly predicts student engagement, but also affects student engagement through the chain mediation of positive academic emotion and negative academic emotion. The results contribute to the gap in knowledge regarding changes in students’ learning in response to the outbreak. This study further explains the internal mechanisms mediating the relationship between adaptability and student engagement. It may provide references for educational researchers and universities in dampening the negative effects of COVID-19 on students’ learning by improving their adaptability and developing positive academic emotions. (shrink)

Alcohol displays on Facebook are ever present and can be socially desirable for college students. Because problematic drinking is a concern for college students, this research sought to understand how different types of information on a Facebook page influence first year college student likelihood to drink. Telephone interviews were conducted with 338 incoming college freshmen from two large national universities. Data were obtained from a vignette prompt that presented a scenario in which a senior college student’s Facebook profile displayed wall (...) posts, pictures, and status updates that were drinking related or prosocial in nature. Participants were asked to report intention to drink alcohol with that student if they were together at a party. Findings supported the following hypotheses: Wall posts were most influential (the stickiest), followed by pictures, followed by status updates. Findings provide additional empirical support for established online impression formation patterns, and also provide evidence that virtual cues are being ingrained as schemas in interpersonal communication. These results are discussed in relation to the concept of sticky cues in impression formation. (shrink)

Children bring intuitive arithmetic knowledge to the classroom before formal instruction in mathematics begins. For example, children can use their number sense to add, subtract, compare ratios, and even perform scaling operations that increase or decrease a set of dots by a factor of 2 or 4. However, it is currently unknown whether children can engage in a true division operation before formal mathematical instruction. Here we examined the ability of 6- to 9-year-old children and college students to perform symbolic (...) and non-symbolic approximate division. Subjects were presented with non-symbolic or symbolic dividends ranging from 32 to 185, and non-symbolic divisors ranging from 2 to 8. Subjects compared their imagined quotient to a visible target quantity. Both children and adults were successful at the approximate division tasks in both dots and numeral formats. This was true even among the subset of children that could not recognize the division symbol or solve simple division equations, suggesting intuitive division ability precedes formal division instruction. For both children and adults, the ability to divide non-symbolically mediated the relation between Approximate Number System acuity and symbolic math performance, suggesting that the ability to calculate non-symbolically may be a mechanism of the relation between ANS acuity and symbolic math. Our findings highlight the intuitive arithmetic abilities children possess before formal math instruction. (shrink)

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

Although some cognitive studies provided reasons that children with low socioeconomic status (SES) showed poor mathematical achievements, there was no explicit evidence to directly explain the root of lagged performance in children with low SES. Therefore, the present study explored the differences in neural correlates in the process of symbolic magnitude comparison between children with different SES by the event-related potentials (ERP). A total of 16 second graders from low SES families and 16 from middle/high SES families participated in this (...) study. According to the results of anterior N1 (early attention) and P2 (extraction of numerical meaning) over frontal region, the differences among children with different SES were manifested as differences in general neural activities in terms of attention and top-down cognitive control. In the late stage of cognitive processing, there was no significant difference in the average amplitude of the LPC between the children with different SES, indicating that low SES did not influence the information encoding and memory updating of numerical representation responsible by the parietal lobe. The educational implications of this study were mentioned in the discussion. (shrink)

We investigate the interaction between compactness principles and guessing principles in the Radin forcing extensions. In particular, we show that in any Radin forcing extension with respect to a measure sequence on [Formula: see text], if [Formula: see text] is weakly compact, then [Formula: see text] holds. This provides contrast with a well-known theorem of Woodin, who showed that in a certain Radin extension over a suitably prepared ground model relative to the existence of large cardinals, the diamond principle fails (...) at a strongly inaccessible Mahlo cardinal. Refining the analysis of the Radin extensions, we consistently demonstrate a scenario where a compactness principle, stronger than the diagonal stationary reflection principle, holds yet the diamond principle fails at a strongly inaccessible cardinal, improving a result from [O. B. -Neria, Diamonds, compactness, and measure sequences, J. Math. Log. 19(1) (2019) 1950002]. (shrink)

Building on the human resource management behavioral and organizational climate literature, this study explores the linkage between socially responsible HRM and employee support for perceived external corporate social responsibility and the underlying social and psychological process. Multilevel analysis of data gathered over two separate periods confirmed that the relationship between SRHRM and employee support for external CSR initiatives of the employing organization is mediated by the organizational CSR climate. Moreover, the indirect effect is contingent on perceived internal CSR. This study (...) extends CSR research into the HRM domain and develops a better understanding of the micro-foundations of CSR by integrating the micro- and macro-perspectives of CSR. Based on the study findings, this paper also discusses theoretical contributions and future research directions. (shrink)

The present study analyses the psychometric properties of the irrational procrastination scale in a sample of United States college students using the Rasch modeling approach. Results showed that the IPS items had a high level of reliability, good content validity, structural validity, and substantive validity, and no differential item functioning effects in terms of gender. The IPS was found to be unidimensional, supporting the originally proposed theoretical structure by Steel. Finally, psychometric implications derived from the results and study limitations are (...) discussed; recommendations for future investigations are also offered. (shrink)

Integrating victim precipitation theory with the belongingness perspective of work meaningfulness, this study investigates the interplay among employee perceived overqualification, peer overqualification, and peer ostracism and examines how peer ostracism, in turn, leads to subsequent reduced work meaningfulness. In Study 1, a time-lagged field study of 282 employees, we found that employees who felt overqualified, while working with peers who were less overqualified, experienced more ostracism, which was associated with reduced levels of work meaningfulness. These findings were replicated in Study (...) 2, using time-lagged multi-source data collected from 300 employees working in 51 teams. We discuss the theoretical and practical implications of these findings and identify directions for future research. (shrink)

With the development of industrialization and urbanization, cities have become the main carriers of economic activities. However, the long-term development of cities has also caused damage to resources and the environment. Hence, objective and scientific evaluation of urban low-carbon sustainable development capacity is very important. An index system of urban low-carbon sustainable development capability is constructed in this paper, and a TOPSIS-BP neural network model is established to evaluate the low-carbon sustainable development capability of Beijing, Shanghai, Shenzhen, and Guangzhou in (...) China. At the same time, the difference degree of low-carbon sustainable development level in these four cities is analyzed by standard deviation and coefficient of variation, and the influencing factors of urban low-carbon sustainable development ability are extracted by grey correlation analysis. The results show that the capability of low-carbon sustainable development in four cities is rising and the difference of low-carbon sustainable development capability is decreasing; the general view that the higher the general investment in low-carbon sustainable development, the higher the level of low-carbon sustainable development in cities has not been verified; with the change of time series, the factors affecting the capability of low-carbon sustainable development in the same city are different and the influence of the same factor on the capability of low-carbon sustainable development in different cities is different. (shrink)

Corporate social responsibility (CSR) is becoming increasingly important in China. This paper investigates the implementation of instruments for dimensions of CSR that are relevant for the Chinese context and the challenges that Chinese companies face. Based on a survey among 109 Chinese companies, we find that formal instruments to implement CSR are rather common. Companies spend most effort in improving the economic aspects of CSR, such as competitiveness, product innovation and process innovation. Only a small minority of the companies set (...) concrete targets and report the realization of these targets for social and environmental goals. This indicates that the attention to social and environmental aspects of CSR is still rather loose. The most important challenges for improving CSR are strong competitive pressure, insufficient support from the government and/or nongovernmental organizations and high costs of CSR implementation. Multiple regression analysis shows that the use of instruments is positively related to company size and foreign ownership and negatively related to lack of resources and support for CSR by investors and consumers. (shrink)

Brain lateralization of lexical tone processing remains a matter of debate. In this study we used a dichotic listening paradigm to examine the influences of the knowledge of Jyutping, linguistic-processing demand and tone type on the ear preference pattern of native tone processing in Hong Kong Cantonese speakers. While participants with little knowledge of Jyutping showed a previously reported left-ear advantage, those with a good level of Jyutping expertise exhibited either a right-ear advantage or bilateral processing during lexical tone identification (...) and contour tone discrimination, respectively. As for the effect of linguistic-processing demand, while an LEA was found in acoustic/phonetic perception situations, this advantage disappeared and was replaced by a bilateral pattern in conditions that involved a greater extent of linguistic processing, suggesting an increased involvement of the left hemisphere. Regarding the effect of tone type, both groups showed an LEA in level tone discrimination, but only the Jyutping group demonstrated a bilateral pattern in contour tone discrimination. Overall, knowledge of written codes of tones, greater degree of linguistic processing and contour tone processing seem to influence the brain lateralization of lexical tone processing in native listeners of Cantonese by increasing the recruitment of the left-hemisphere language network. (shrink)

The subset realization view proposes to solve the causal exclusion problem of non‐reductive mental instances by taking the mental instance as a part of its physical realizer. Many philosophers have argued that such a part‐whole relation will undermine physicalist realization because parts are ontologically prior to their wholes and the subset view is thus flawed. I argue that the relation that the subset view should propose is different from the ordinary part‐whole relation. What they should propose is another kind of (...) part‐whole relation under which parts are posterior to wholes. So, the subset view is not flawed in the aforementioned aspect. But discussion of the new part‐whole relation reveals that the subset view is in lack of a crucial argument against the exclusion reasoning, thus cannot solve the exclusion problem. Adopting the principle of causal proportionality (a route subset realizationists sometimes take) will not help the subset view either. So, my conclusion is, the subset view is yet to find a way to solve the exclusion problem. (shrink)

This paper investigates the association between board characteristics and the company’s corporate social responsibility assurance decision in China. By examining 2054 firm-years of Chinese listed companies with CSR reports from 2008 to 2012, we find that firms with a large board size, more female directors, and separation of CEO and chairman positions are more likely to engage in CSR assurance. Gender diversity also influences the CSR assurance provider choice. However, board independence and overseas background of the CEO do not affect (...) the CSR assurance decision. Inconsistent with our prediction, firms with foreign directors are less likely to engage in voluntary CSR assurance. In summary, this research provides in-depth insights into the determinants of Chinese firms’ voluntary CSR assurance. (shrink)

The 2003 SARS pandemic heralded the return of quarantine as a vital part of twenty-first century public health practice. Over the last two decades, MERS, Ebola, and other emerging infectious diseases each posed unique challenges for applying quarantine ethics lessons learned from the 2003 SARS-CoV-1 outbreak. In an increasingly interdependent and connected global world, the use of quarantine to contain the spread of SARS-CoV-2, or COVID-19, similarly poses new and unexpected ethical challenges. In this essay, we look beyond standard debates (...) about the ethics of quarantine and state power to explore a key quarantine principle, Reciprocity, and how it is being negotiated by healthcare workers, volunteers, and citizens in the context of the Wuhan, China, quarantine. We analyze Reciprocity through the lens of two Wuhan case studies: healthcare workers, particularly nurses, who are simultaneously essential workers and quarantined citizens, asked by their hospital administration to shave their heads because adequate PPE was not available, and citizen-to-citizen mutual aid societies attempting to fill gaps in essential supplies left unfilled by the state. We analyze social media and video-blogs from Wuhan, on the platforms of Douyin and Sina Weibo, to understand how people define and respond to ethical and legal obligations in the wake of COVID-19. It is no surprise that quarantine principles from the 2003 SARS outbreak are inadequate for COVID-19 and that both infectious disease outbreak responses and ethics must adapt to the virtual age. We offer ideas to strengthen and clarify Reciprocal obligations for the state, hospital administrators, and citizens as the globe prepares for the next wave of COVID-19 circulating now. (shrink)

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 662-681, July 2022.

ABSTRACT This research aims to clarify the relationship between creativity and dishonesty. Study 1 examined whether creativity primed by the scrambled sentence test could influence dishonesty. The results showed that primed individuals were less likely to act dishonestly. Study 2 investigated the association between creative style and spontaneous and instructed dishonesty. Rule-followers more often implemented spontaneous dishonest behavior but showed low accuracy in instructed lying tasks. The findings expand our understanding of the correlation between creativity and unethical behavior, which may (...) improve moral creative talents. (shrink)

本书通过分析阿甘本的学术著作进而对其思想进行细致研究,并借此指出对当代中国法学研究的意义.

While the rate of Internet use among the older population in China is rapidly increasing, the outcomes associated with Internet use remain largely unexplored. Currently, there are contradictory findings indicating that Internet use is sometimes positively and sometimes negatively associated with older adults’ subjective well-being. Therefore, we examined the associations between different types of Internet use, social networks, and loneliness among Chinese older adults using data from the Chinese Longitudinal Ageing Society Survey. Internet use was classified as interpersonal communication and (...) information acquisition, and social networks were divided into family and friendship ties. The results showed that both interpersonal communication and information acquisition were associated with lower loneliness. Interpersonal communication can increase social networks, and family ties have a mediating effect on the association between Internet use for interpersonal communication and loneliness. Although information acquisition can directly decrease loneliness in older adults, it can also damage existing social networks and further increase loneliness. Family ties act as a suppressor in the association between Internet use for information acquisition and loneliness. Our study further discusses important implications for improving the subjective well-being of older adults in the digital era, based on the empirical findings. (shrink)

We prove Yablo’s paradox without the diagonal lemma or the recursion theorem. Only a disquotation schema and axioms for a serial and transitive ordering are used in the proof. The consequences for the discussion on whether Yablo’s paradox is circular or involves self-reference are evaluated.

We examine the relationship between social insurance contributions and earnings management for publicly listed firms in China. Our empirical results show that the social insurance contributions burden significantly reduces the degree of earnings management by reducing the level of free cash flow. Additionally, the negative relation between social insurance contributions burden and earnings management is more pronounced when the internal and external social insurance pressures are high and when the firms are large non-state-owned enterprises. We also discuss the heterogeneity among (...) firms for different financing constraints, external financing environment, regional marketization, and internal and external corporate governance. Finally, we further find that under the dual collecting system, although the social security administration is a better collecting agency, the local tax bureau acting with full responsibility is more effective than the collecting system. (shrink)