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)

We examined employees’ green organizational identity as a mediator and green organizational climate as a moderator in the relationship between environmental leadership and follower green innovation behavior. Through collecting data from public organizations in China at different times, we found that environmental leadership is positively related to employees’ green innovation behavior through increasing their green organizational identity. Meanwhile, the mediating relationship is conditional on the moderator of green organizational climate. The current study aims to clarify the mechanism and boundary condition (...) in the relationship between environmental leadership and employees’ green innovation behaviors. (shrink)

Computer multistage adaptive test combines the advantages of paper and pencil-based test and computer-adaptive test. As CAT, MST is adaptive based on modules; as P&P, MST can meet the need of test developers to manage test forms and keep test forms parallel. Cognitive diagnosis can accurately measure students’ knowledge states and provide diagnostic information, which is conducive to student’s self-learning and teacher’s targeted teaching. Although MST and CD have a lot of advantages, many factors prevent MST from applying to CD. (...) In this study, we first attempt to employ automated test assembly to achieve the objectives of MST in the application of CD via heuristic algorithms. The mean correct response probability of all KSs for each item is used to describe the item difficulty of CD. The attribute reliability in CD is defined as the test quantitative target. A simulation study with the G-DINA model was carried out to investigate the proposed CD-MST, and the results showed that the assembled panels of CD-MST satisfied the statistical and the non-statistical constraints. (shrink)

Humans have been exploring colors since ancient times, but relatively complete color systems appeared one after another in the twentieth century. Even without language and other information exchanges, colors can still convey information and stimulate emotions. Therefore, color can have both physical and psychological effects on people. In this context, this paper studies the visual representation of painting colors based on psychological factors. The article studies the theory of personality traits and introduces the related content of visual psychology. To explore (...) the relationship between each variable and color psychology and the visual representation of painting colors, a binary logistic regression analysis is performed. The colors in the post-impressionist paintings of Van Gogh and Gauguin is contrasted, and experiments on psychological factors and color research is conducted. The factors that affect the color tone of the picture and the influence of psychological factors on the judgment of color brightness are investigated. Finally, the correlation analysis of personality trait dimension and irrational behavior is carried out. The experimental results of the article show that after the analysis of variance, the significance levels of regression model 1 and model 2 both reach 0.000, and the adjusted R squares are 0.319 and 0.356, respectively. In this study, regression model 2 was selected as the final model. According to Model 2, the standardized regression coefficients of agreeableness and neuroticism are 0.438 and -0.251, respectively, and the significance of the regression coefficients are 0.000 and 0.021, respectively. The research on the visual performance of painting colors based on psychological factors has been well completed. (shrink)

Although previous studies have acknowledged that leaders’ such environmental behaviors and environmental issues are becoming critical for long-term development, little research has focused on why, how and when perceived environmentally specific servant leadership contributes to employees’ workplace environmentally friendly behavior in the hotel industry. This paper aims to fill this research gap by using social identity theory to test employees’ green role identity as a mediator and their perceived corporate environmental responsibility and perceived coworkers’ work group green advocacy as moderators (...) in the relationship between perceived environmentally-specific servant leadership and workplace environmentally friendly behavior. Using a sample of 527 leader-follower dyads from six hotels in mainland China at two points in time, we found that employees’ green role identity mediates the positive relationship between perceived environmentally specific servant leadership and employees’ workplace environmentally friendly behavior. Moreover, employees’ perceived corporate environmental responsibility and perceived coworkers’ work group green advocacy were found to positively moderate the relationship between perceived environmentally-specific servant leadership and green role identity and between green role identity and workplace environmentally friendly behavior, respectively. Theoretical and practical implications are discussed. (shrink)

Early childhood development intervention has gained considerable achievements in eliminating intergenerational transmission of poverty in rural areas. Paying further attention to rural children’s community inclusion can also promote the sustainable development of the village. However, there is a lack of systematic theoretical constructs on the village inclusion of rural children. In this study, an attempt was made to explore the problem mechanism and solution strategy of community inclusion of rural children using a grounded theory approach of in-depth interviews. Seventeen parents (...) of children in a national-level poverty-stricken county in Inner Mongolia of China were investigated, adopting the strategy of intensity sampling. The results revealed that the content of rural children’s activities demonstrates enhanced participation in the virtual environment and weakened participation in the real community environment. That is, the activities are characterized by more virtualization and individualization. Rural parents and community peers are two major channels for children’s community inclusion, while both the community peer environment and parental community participation show a weakening trend. This may be an important reason for the virtualization and individualization of the children’s psychological development environment. Developmental intervention programs for rural children in poverty-stricken areas should focus on the reconstruction of children’s community peer environment, encourage the community participation of parents, and fully mobilize local-based educational resources. (shrink)

本书揭示军旅财富的内涵,它们是:政治头脑、理想信念、牺牲奉献精神、纪律观念、团队精神、勇气与意志、谋略思维、创新能力、军人气质、强健的体魄。.

本书共分四部分:关于调查工作的简要说明、文学理论教材建设情况历史回顾、新时期以来文学理论教材编写情况调查和几点结论。.

According to pragmatic encroachment, whether an epistemic attitude towards p has some positive epistemic status (e.g., whether a belief is epistemically rational or justified, or it amounts to knowledge) partially depends on practical factors such as the costs of being wrong or the practical goals of the agent. Pragmatic encroachment comes in many varieties. This survey article provides an overview of different kinds of pragmatic encroachment. It focuses on three dimensions under which kinds of pragmatic encroachment differ: the type of (...) epistemic status affected by practical factors, the type of practical factors affecting the epistemic status, and the type of normative considerations encroaching on the epistemic status. (shrink)

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)

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)

China's Philosophical Studies: Rediscovery of Chinese Spiritual Essence collects essential research findings of China's philosophical studies conducted by the academics at East China Normal University (ECNU) in recent years. The book covers topics including thoughts in China's Spring and Autumn Period, Chinese virtue of trust, establishing morals, historical studies of Chinese philosophy, etc. This book is the fifth volume of the WSPC-ECNU Series on China. This Series showcases the significant contributions to scholarship in social sciences and humanities studies about China. (...) It is jointly launched by World Scientific Publishing, the most reputable English academic publisher in Asia, and ECNU, a top University in China with a long history of exchanges with the international academic community. (shrink)

Laozi zhe xue -- Zhuangzi zhe xue za lun -- Xian Qin zhu zi yan jiu wen xian mu lu.

本书为上海市哲学社会科学规划课题新世纪以来中国社会思潮跟踪研究之成果,部分章节来自作者前期发表于各学术期刊,新媒体平台的专稿.书稿立足当代哲学,以1990年代来涌现的中国社会思潮为脉络,在阐述各思潮的 形成与发展之基础上提出独到见解,亦对实现"中国梦"和"人类命运共同体"的必要哲学基础和重要哲学意义作了初步探讨.

In recent years, Philosophy Departments at universities in China and worldwide have experienced a renaissance in discussion on Confucian thought. As the country draws from indigenous traditions, rather than leaning completely on the importation of Western liberalism and Marxism, Confucianism has critical implications for politics, ethics, and law in modern China. At the same time, democracy never left the conversation. Democratic concepts cannot be ignored and must be disposed of, acknowledged, or incorporated. The relationship between Confucianism and democracy has been (...) described by various authors as one of conflict, critique, compatibility, and hybridity. In this article, we examine a compatibility model, in which compatibility between Confucianism and democracy can be divided into four types: soft, hard, coexistence, and integration. We examine compatibility by examining “what is compatible” and “how compatibility can be achieved” so as to design speculative models for what a contemporary Confucian government would look like. Our focus is mainly political philosophy in order to explain the effect of cross-pollination of Confucian and democratic thought on political society. (shrink)

We show that there is a non-GL2 degree which is a minimal cover of a minimal degree. This answers a question by Lerman.

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)

對於person與self，「個人」與「自我」概念的釐清， 有助於東亞漢字文化圈內部的相互理解，並可作為東亞與西方對話的橋樑。 本書所收錄各篇論文大多涉及了「跨學科」與「跨文化」的研究，以「個人」（人格）與「自我」的概念作為串貫，當中包括中國思想、德國哲學、英國哲學、京都學派、當代新儒家哲學與臺灣日治時期哲學。在篇目安排上，以 〈非人類學觀點下的自我與個人〉作為全書在方法論上的引言，其後再列東亞傳統思想中具有主流意義的孔孟儒學、道家哲學與陽明心學，最後則列以東亞現代哲學。 本書所論及的中西思想家，主要有老子、孔子、孟子、莊子、王弼、王陽明、康德、海德格、謝勒、格林、西田幾多郎、田邊元、阿部次郎、和辻哲郎與洪耀勳等；主題方面，主要由人格、身心、語言與意識、場所、媒介、人間 與實存等議題組成。在個人與自我之概念的研討上，相當值得參考。.