Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By integrating resource dependence and institutional theories, we hypothesize the existence of a negative relationship between firms’ home-country political status and tax haven investment. State-owned enterprises controlled by the central government dominate the political hierarchy. Compared with other types of enterprises, central SOEs (...) receive the strongest institutional support and are the most prone to institutional oversight, thereby exhibiting the weakest tendency to invest in tax havens. This top group is followed by SOEs controlled by local governments, politically connected private firms, and private firms without political connections. These groups exhibit an increasing tendency to invest in overseas tax havens. The empirical analysis of Chinese listed firms during 2003–2013 supports our hypotheses. This research contributes to the business ethics literature by identifying institutional drivers of overseas tax haven investment by emerging market firms, thereby adding to the ethical debate on international tax avoidance. (shrink)

Relational integration is essential for learning, working, and living, as we must encode enormous volumes of information and extract their relations to construct knowledge about the environment. Recent research hints that generating distant analogies can temporarily facilitate learners’ state-based relational integration. This study aimed to investigate the internal mechanism underlying the facilitation effect and preliminarily confirm its application in education. First, we adopted the classical n-term premise integration task and the Latin Square Task to explore the robustness of the facilitation (...) effect. Then we employed an emerging multidimensional relational reasoning task to further explore the internal mechanism underlying this facilitation effect. Finally, we verified the practical role of the facilitation effect in learning the interaction concept in statistics. The results showed that generating distant analogies did facilitate students’ relational integration performance, both in classical cognitive tasks and in a practical learning task, and a relational mindset and cognitive load play an intermediary role in the facilitation, supporting the cognitive load theory. The results suggest that generating distant analogies can be a useful warm-up activity to assist educators in promoting students’ relational integration. (shrink)

This study explored the effect of word knowledge facets on second language Chinese lexical inference by highlighting the moderating effect of language proficiency level and learners’ heritage status. L2 Chinese learners with a mixture of linguistic and cultural backgrounds completed a series of word-knowledge measurements as well as a lexical inferencing task. Through a moderated path model, the study demonstrated that word-general knowledge and word-specific knowledge contributed to L2 Chinese lexical inference. In addition, the study underlined the moderating effect of (...) heritage status on the correlation between word knowledge and lexical inference. Given the distinct patterns between heritage and non-heritage learners, morphological awareness may define the characteristics of reading profiles in the Chinese heritage learner population. (shrink)

During the COVID-19 pandemic, online education has become an important approach to learning in the information era and an important research topic in the field of educational technology as well as that of education in general. Teacher–student interaction in online education is an important factor affecting students’ learning performance. This study employed a questionnaire survey to explore the influence of teacher–student interaction on learning effects in online education as well as the mediating role of psychological atmosphere and learning engagement. The (...) study involved 398 college students studying at Chinese universities as the research object. Participants filled out a self-report questionnaire. The study found that the level of teacher–student interaction positively affected students’ learning effects. The psychological atmosphere mediated the positive effect of the level of teacher–student interaction on learning effects with mediating effect value of 0.1248. Learning engagement mediated the positive effect of teacher–student interaction on learning effects with a mediating effect value of 0.1539. The psychological atmosphere and learning engagement play a chain-mediating role in the mechanism of teacher–student interaction affecting students’ learning effects; that is, teacher–student interaction promotes students’ learning engagement by creating a good psychological atmosphere, which, in turn, influences learning effects. The mediating effect value was 0.0403. The results indicate that teacher–student interaction not only directly affects students’ learning effects but also influences students’ learning effects through the mediating effect of the psychological atmosphere and learning engagement. (shrink)

The book Just Hierarchies: Why Social Hierarchies Matter in China and the Rest of the World by Daniel A. Bell and Pei Wang aims to answer the following question: 'Should morally justifiable social hierarchies structure our social lives on an everyday basis, including our relations with loved ones?' Bell and Wang respond positively. In this article, I mainly focus on the relations between intimates, examining the arguments from the perspective of social egalitarianism and feminism. Bell and Wang argue that hierarchies (...) involving shifting roles are justified, but I shall argue that the defence of hierarchy in intimate relations is not completely convincing. First, the authors mistake hierarchical societies for hierarchical organisations. I will explain why this conflation is detrimental to the defence of hierarchies. Second, the authors neglect to mention some of the significant moral wrongs perpetuated by hierarchical systems. A hierarchy such as a caste system not only fixes inferior and superior positions but also conveys demeaning messages to those who are lower in rank. In addition, we also need to consider the macro-background of specific interpersonal hierarchies to be able to make sense of the wrongs of intimate hierarchies. Third, the practical implications of the defence of intimate hierarchies are ambiguous. I argue that, ultimately, the authors are not able to defend what they set out to defend at the very beginning of the book. (shrink)

With the expansion of the digital business line, the network flow behind the digital power grid is also exploding. To prevent network congestion, this article proposes a novel network flow forecasting model, which is composed of variational mode decomposition, GRU-xgboost block, and a forecasting adjustment block, to grasp the changing patterns and trends of network flow in advance, and to formulate reasonable and effective flow management strategies and meet the requirements of users for network service quality. The network flow series (...) in power grid enterprise always contain complex patterns and outliers, and VMD is applied to adaptively process complex net flow time series into several subseries with simpler patterns. A GRU-xgboost block is designed to reconstruct the features of historical series. Then, xgboost model is applied to generate predictions for all decomposed subsignals. For the final predictions, we design a forecasting adjustment block to further remove the influence of random noise. Finally, the empirical results show the superior performance of the proposed model on network flow forecasting task. (shrink)

AimResting state functional magnetic resonance imaging was used to analyze changes in functional connectivity within various brain networks and functional network connectivity among various brain regions in patients with high myopia.Methodsrs-fMRI was used to scan 82 patients with HM and 59 healthy control volunteers matched for age, sex, and education level. Fourteen resting state networks were extracted, of which 11 were positive. Then, the FCs and FNCs of RSNs in HM patients were examined by independent component analysis.ResultsCompared with the HC (...) group, FC in visual network 1, dorsal attention network, auditory network 2, visual network 3, and sensorimotor network significantly increased in the HM group. FC in default mode network 1 significantly decreased. Furthermore, some brain regions in default mode network 2, default mode network 3, auditory network 1, executive control network, and significance network increased while others decreased. FNC analysis also showed that the network connection between the default mode network and cerebellar network was enhanced in the HM group.ConclusionCompared with HCs, HM patients showed neural activity dysfunction within and between specific brain networks, particularly in the DMN and CER. Thus, HM patients may have deficits in visual, cognitive, and motor balance functions. (shrink)

AimPatients with high myopia reportedly exhibit changes in functional brain activity, but the mechanism underlying such changes is unclear. This study was conducted to observe differences in dynamic spontaneous brain activity between patients with HM and healthy controls via dynamic regional homogeneity analysis.MethodsResting-state functional magnetic resonance imaging scans were performed on 82 patients with HM and 59 HCs who were closely matched for age, sex, and weight. The dReHo approach was used to assess local dynamic activity in the human brain. (...) The association between mean dReHo signal values and clinical symptoms in distinct brain areas in patients with HM was determined via correlation analysis.ResultsIn the left fusiform gyrus, right inferior temporal gyrus, right Rolandic operculum, right postcentral gyrus, and right precentral gyrus, dReHo values were significantly greater in patients with HM than in HCs.ConclusionPatients with HM have distinct functional changes in various brain regions that mainly include the L-FG, R-ITG, R-ROL, R-PoCG, and R-PreCG. These findings constitute important evidence for the roles of brain networks in the pathophysiological mechanisms of HM and may aid in the diagnosis of HM. (shrink)

PurposeTo study the changes in functional connections between the left and right hemispheres of patients with high myopia and healthy controls by resting functional magnetic resonance imaging based on voxel-mirrored homotopic connectivity. To study the changes in resting-state functional connectivity between the left and right hemispheres of patients with HM and healthy controls at rest by using resting functional magnetic resonance imaging based on voxel-mirror homotopy connectivity.Patients and MethodsA total of 89 patients with HM and 59 HCs were collected and (...) matched according to gender, age, and education level. The VMHC method was used to evaluate the changes in rsFC between cerebral hemispheres, and a correlation analysis was carried out to understand the differences in brain functional activities between the patients with HM and the HCs.ResultsCompared with the HCs, the VMHC values of the putamen and fusiform in the HM group were significantly lower.ConclusionThis study preliminarily confirmed the destruction of interhemispheric functional connection in some brain regions of the patients with HM and provided effective information for clarifying the neural mechanism of patients with HM. (shrink)

本书分上、下两编,上编对各种语言形式语词、句子、篇章与各种思维形式概念、判断、推理、论证作系统地对比研究;下编并对几门语言逻辑分支问题逻辑、模态逻辑、时态逻辑进行比较系统的介绍。.

本书是一部从内史和外史相结合的角度全面总结苏联自然科学的学术著作。作者对横跨108年的苏联自然科学哲学的历史发展,做了全景式的展示,研究了自然科学哲学领域的思潮演进和重大事件。.

We propose a three-way interaction model based on substitutes for leadership theory to explore the relationship among ethical leadership, moral personality, and moral ideology on two types of employee voluntary behaviors. Results from a sample of 218 supervisor–subordinate dyads indicate that moral personality attenuates the relationship between ethical leadership and employee voluntary behaviors. Idealism serves as the boundary condition for the moderating effect of moral personality. However, relativism only serves as the boundary condition for the moderating effect of moral personality (...) when predicting workplace deviant behavior. (shrink)

Biomedical moral enhancement, or BME for short, aims to improve people’s moral behaviors through augmenting, via biomedical means, their virtuous dispositions such as sympathy, honesty, courage, or generosity. Recently, it has been challenged, on particularist grounds, however, that the manifestations of the virtuous dispositions can be morally wrong. For instance, being generous in terrorist financing is one such case. If so, biomedical moral enhancement, by enhancing people’s virtues, might turn out to be counterproductive in terms of people’s moral behaviors. In (...) this paper, we argue, via a comparison with moral education, that the case for the practice of biomedical moral enhancement is not weakened by the particularists’ stress on the variable moral statuses of the manifestations of our virtues. The real challenge from the particularists, we argue, lies elsewhere. It is that practical wisdom, being essentially context-sensitive, cannot be enhanced via biomedical means. On the basis of this, we further argue that BME ought to be used with great caution, for it may wrongly enhance, for instance, a terrorist financier’s generosity, a robber’s courage, or an undercover detective’s honesty. Finally, we sketch how boundaries can be set on the use of BME, and address some potential objections to our position. (shrink)

In order to improve our understanding of whether and how spiritual leadership promotes positive work-family outcomes from a resource perspective, this study proposed and tested for the first time a conceptual model incorporating job resources and psychological capital as the mediating factors between spiritual leadership and facilitation. We tested a theoretical model with date obtained from 529 Chinese workers who completed questionnaires in a four-wave survey. The results showed that the relationship between spiritual leadership and work-to-family facilitation was mediated by (...) job resources alone, as well as job resources and psychological capital in sequence. Thus, this research may also pave the way for future spiritual leadership research on follower outcomes in other domains by shifting the present spiritual leadership research focus from work outcomes to personal life. Implications for theory, managerial practices, limitation, and future research were discussed. (shrink)

本书记述了历史上两个幽默大师,即战国时期的齐国人淳于髡和西汉武帝时期的东方朔的生平事迹。.

This paper theorizes and historicizes the ideas of modern language and translation and challenges the imperialist and nationalistic mode of worlding with the notion of ‘untranslatability’ that is embedded in the linguistic and cultural practices of colonial Taiwan and Korea. I redefine the notion of translation as a bordering system – the knowledge-production of boundaries, discrimination, and classification – that simultaneously creates the translatable and the untranslatable in asymmetrical power relations. With this, I discuss how this ambivalence is embodied in (...) the experiences of colonial writers Wu Yung-fu and Pak T’aewŏn and their novellas ‘Head and Body’ and ‘A Day in the life of Kubo the Novelist’. I illustrate two characteristics of the ambivalent untranslatability embedded in their novellas: the linguistic untranslatability and the experience of ‘unhomeness’. The linguistic untranslatability and unhomeness, I argue, result in the colonized’s dislocation in homogeneous time-space relationships, resulting to the incompletion of the modernization project through colonialism. At the same time untranslatability offers a site to explore the transnational space that crosses linguistic boundaries, and to caution against the legacy of colonialism. (shrink)

This article examines the complexity of feminized domestic labor in the context of global migration. I view unpaid household labor and paid domestic work not as dichotomous categories but as structural continuities across the public and private spheres. Based on a qualitative study of Filipina migrant domestic workers in Taiwan, I demonstrate how women travel through the maid/madam boundary—housewives in home countries become breadwinners by doing domestic work overseas, and foreign maids turn into foreign brides. While migrant women sell their (...) domestic labor in the market, they remain burdened with gendered responsibilities in their own families. Their simultaneous occupancy of paid and unpaid domestic labor is segmented into distinct spatial settings. I underscore women’s agency by presenting how they articulate their paid and unpaid domestic labor and bargain with the monetary and emotional value of their labor. (shrink)

Almost all existing genetic programming systems deal with fitness evaluation solely by testing. In this paper, by contrast, we present an original approach that combines genetic programming with Hoare logic with the aid of model checking and finite state automata, henceby proposing a brand new verification-focused formal genetic programming system that makes it possible to evolve reliable programs with mathematicallyverified properties.

A trenchant defense of hierarchy in different spheres of our lives, from the personal to the political All complex and large-scale societies are organized along certain hierarchies, but the concept of hierarchy has become almost taboo in the modern world. Just Hierarchy contends that this stigma is a mistake. In fact, as Daniel Bell and Wang Pei show, it is neither possible nor advisable to do away with social hierarchies. Drawing their arguments from Chinese thought and culture as well as (...) other philosophies and traditions, Bell and Wang ask which forms of hierarchy are justified and how these can serve morally desirable goals. They look at ways of promoting just forms of hierarchy while minimizing the influence of unjust ones, such as those based on race, sex, or caste. Which hierarchical relations are morally justified and why? Bell and Wang argue that it depends on the nature of the social relation and context. Different hierarchical principles ought to govern different kinds of social relations: what justifies hierarchy among intimates is different from what justifies hierarchy among citizens, countries, humans and animals, and humans and intelligent machines. Morally justified hierarchies can and should govern different spheres of our social lives, though these will be very different from the unjust hierarchies that have governed us in the past. A vigorous, systematic defense of hierarchy in the modern world, Just Hierarchy examines how hierarchical social relations can have a useful purpose, not only in personal domains but also in larger political realms. (shrink)

Some things look more complex than others. For example, a crenulate and richly organized leaf may seem more complex than a plain stone. What is the nature of this experience—and why do we have it in the first place? Here, we explore how object complexity serves as an efficiently extracted visual signal that the object merits further exploration. We algorithmically generated a library of geometric shapes and determined their complexity by computing the cumulative surprisal of their internal skeletons—essentially quantifying the (...) “amount of information” within each shape—and then used this approach to ask new questions about the perception of complexity. Experiments 1–3 asked what kind of mental process extracts visual complexity: a slow, deliberate, reflective process (as when we decide that an object is expensive or popular) or a fast, effortless, and automatic process (as when we see that an object is big or blue)? We placed simple and complex objects in visual search arrays and discovered that complex objects were easier to find among simple distractors than simple objects are among complex distractors—a classic search asymmetry indicating that complexity is prioritized in visual processing. Next, we explored the function of complexity: Why do we represent object complexity in the first place? Experiments 4–5 asked subjects to study serially presented objects in a self‐paced manner (for a later memory test); subjects dwelled longer on complex objects than simple objects—even when object shape was completely task‐irrelevant—suggesting a connection between visual complexity and exploratory engagement. Finally, Experiment 6 connected these implicit measures of complexity to explicit judgments. Collectively, these findings suggest that visual complexity is extracted efficiently and automatically, and even arouses a kind of “perceptual curiosity” about objects that encourages subsequent attentional engagement. (shrink)

本书简要介绍了心理学一代宗师高觉敷先生的生活与工作经历,收录了对高觉敷先生的纪念文章和心理学思想研究文章,以及高觉敷先生的代表作精选.

The matched papers of 17 topic in Philpapers, with its original bibliographical records and WoS UT number. The matched progress can be referred in the paper "Measuring the Isolation of Research Topics in Philosophy" by Pei-Shan Chi and Stijn Conix. Chi, P.S. & Conix, S.. Measuring the Isolation of Research Topics in Philosophy, Scientometrics.

While the existing literature finds that corporate social responsibility (CSR) can provide insurance-like protection in negative events, it remains unclear how CSR buffers firms from market penalties for negative events. To address this concern, we conduct event studies and regressions using data from the environmental violations by Chinese publicly traded companies and their interlocked companies from 2009 to 2021. Our results show that the market reacts negatively to environmental violations. The market penalty diffuses through director networks and leads to the (...) collective punishment of interlocked firms. CSR has an insurance-like effect that buffers market penalties and collective punishment for environmental violations. Long-term CSR has a stronger insurance-like effect than short-term CSR. Additionally, the insurance-like effect of CSR still exists during repeated environmental violation events. This paper contributes to the literature on the insurance-like effect of CSR and provides a reference for corporate CSR practice and investors' CSR decisions. (shrink)

本书注重反映国内外法学、法理学研究的新发展、新成就,对法的一般原理、中国社会主义法的基本理论,及法律调整进行系统的论述。.

本书试图从决策行为的分析入手,着重探讨法决策的整个过程。也是尝试从法学的观点来浅显地研究决策行为.

Publication date: 24 January 2019 Source: Author: Pei Hua Fu, Tchamy Jonathan, Najma Bano Progress in globalization has made many nations to see China as a fast-growing country in terms of technology, infrastructure, manufacturing and production of goods and services. In spite of these developments, there is still a room of research for resolving the uneven distribution of income which has caused political and socio-economic problems in the country. The purpose of this paper is to determine the role of Human (...) Resources Management and Talent Management in bringing improvement in enterprise capabilities to stand in the market. The method adopted in this paper is the systemic literature reviewer focused on the qualitative analysis of studies focused on strategic and human resource management. This research review finds that these human-related managements are crucial requirement to build company capabilities. However, as the the company keeps growing, performance and development of employee need to keep up to cover up the global market. Giving some guidance, training, and practice may be one of the proper investments in developing the capabilities. Customer loyalty is an influential factor in the performance of the company. (shrink)

The bundle theory is a theory about the internal constitution of individuals. It asserts that individuals are entirely composed of universals. Typically, bundle theorists augment their theory with a constitutional approach to individuation entailing the thesis ‘identity of constituents is a sufficient ground for numerical identity’ (CIT). But then the bundle theory runs afoul of Black’s duplication case—a world containing two indiscernible spheres. Here I propose and defend a new version of the bundle theory that denies ‘CIT’, and which instead (...) conjoins it with a structural diversity thesis , according to which being separated by distance is a sufficient ground for numerical diversity. This version accommodates Black’s world as well as the three-spheres world —a world containing three indiscernible spheres, arranged as the vertices of an equilateral triangle. In this paper, I also criticize Rodriguez-Pereyra’s alternative attempt to defend the bundle theory against Black’s case and the case of the three-spheres world. (shrink)

Avia Pasternak argues that intentional citizens who are genuine participants of their state should share the liability for state wrongdoings. In real-world states, how prevalent is intentional citizenship? This commentary concerns the application of the theoretical model. I argue that there are two problems with Pasternak’s proposal of testing intentional citizenship in reality. First, the difficulty of distinguishing citizens’ ambiguous internal attitudes towards their citizenship is underestimated. Second, the objective aspect of citizens’ status in society, namely, the way they are (...) treated by their state, is more important than their subjective attitudes, but this aspect is neglected by Pasternak. (shrink)