This paper provides estimates of the economic welfare effects of tobacco taxation in India, S.Africa, S.Korea, Japan and the European Union. It argues that past studies of the cost-benefits of smoking are flawed as they fail to net out Paretoirrelevant pecuniary externalities. It estimates tobacco demand for both the myopic and rational addiction models and finds the latter invariably perform better. It finds that the net welfare losses associated with current tax levels an increase over current taxation of 10% and (...) an increase of 10% a year for!0 years in all these countries, but particularly in the poorest, are large.Cet article fournit des estimations des effets des taxes sur le tabac sur le bien-être : l’Inde, l’Afrique du Sud, la Corée du Sud, le Japon et l’Union Européenne. L’article soutient que les analyses antérieures des coûts et des bénéfices de la cigarette sont erronées car elles ne tiennent pas compte des externalités pécuniaires non pertinentes dans un monde parétien. Il donne des estimations de la demande non tant pour les modèles myopes que pour ceux supposant une addiction rationnelle et constate que ces derniers donnent de meilleurs résultats. Il en ressort aussi que les pertes nettes de bien-être associées aux niveaux actuels de taxes, à une augmentation de 10% des taxes actuelles et à une augmentation annuelle de 10% des taxes sur 10 ans dans toutes les zones étudiées, mais particulièrement dans les plus pauvres d’entre elles, sont conséquentes. (shrink)

This paper presents social data and knowledge collective intelligence platform for TRaining Ethical AI Models (STREAM) to address the challenge of aligning AI models with human moral values, and to provide ethics datasets and knowledge bases to help promote AI models “follow good advice as naturally as a stream follows its course”. By creating a comprehensive and representative platform that accurately mirrors the moral judgments of diverse groups including humans and AIs, we hope to effectively portray cultural and group variations, (...) and capture the dynamic evolution of moral judgments over time, which in turn will facilitate the Establishment, Evaluation, Embedding, Embodiment, Ensemble, and Evolvement (6Es) of the moral capabilities of AI models. Currently, STREAM has already furnished a comprehensive collection of ethical scenarios, and amassed substantial moral judgment data annotated by volunteers and various popular Large Language Models, collectively portraying the moral preferences and performances of both humans and AIs across a range of moral contexts. This paper will outline the current structure and construction of STREAM, explore its potential applications, and discuss its future prospects. (shrink)

Using data from China’s public debt markets, we study the value of corporate reputation and how it interacts with legal and cultural forces to assure accountability. Exploring lawsuits that change corporate reputation, we find that firms involved in lawsuits experience a decrease in bond values and a tightening of borrowing terms. Using the heterogeneities in legal and social capital environments across Chinese provinces, we find the effects are more pronounced for private firms, firms headquartered in provinces with low legal protections, (...) and firms headquartered in provinces with high social capital. The results show that lawsuits that allege misconduct are associated with reputational penalties and that such penalties serve as substitutes for legal protections and as complements to cultural forces to provide ex post accountability and motivate ex ante trust. (shrink)

This study examines the relation of ethical leadership with loyalty to supervisor, as well as mediating and moderating variables of this relation by proposing a moderated mediation model. Specifically, we employed time-lagged research design to collect two waves of data from 395 supervisor-subordinate dyads in 74 teams, and used multilevel structural equation modeling to test the moderated mediation model. Results indicated that ethical leadership was positively related to loyalty to supervisor, interactional justice mediated the relationship between ethical leadership and loyalty (...) to supervisor, and collectivistic orientation moderated the relationship between ethical leadership and interactional justice. Moreover, collectivistic orientation moderated the strength of the indirect effect of ethical leadership on loyalty to supervisor, and the mediated relationship was stronger for high collectivistic subordinates than for low collectivistic subordinates. Theoretical and practical implications and future research directions were discussed. (shrink)

In order to improve the iris classification rate, a novel biogeography-based optimization algorithm based on local search and nonuniform variation was proposed in this paper. Firstly, the linear migration model was replaced by a hyperbolic cotangent model which was closer to the natural law. And, the local search strategy was added to traditional BBO algorithm migration operation to enhance the global search ability of the algorithm. Then, the nonuniform variation was introduced to enhance the algorithm in the later iteration. The (...) algorithm could achieve a stronger iris classifier by lifting weaker similarity classifiers during the training stage. On this base, the convergence condition of NBBO was proposed by using the Markov chain strategy. Finally, simulation results were given to demonstrate the effectiveness and efficiency of the proposed iris classification method. (shrink)

This study empirically examines whether firms’ environmental capital expenditures impact institutional investors’ investment decisions in the Chinese market. We particularly examine the impact of ownership type on the relationship of environmental capital expenditures and the behavior of different types of institutional investors by classifying institutional investors into two categories, short-term and long-term investors. In addition, this study further investigates whether environmental capital expenditures related to ownership type increase firm value. We find that long-term institutional investors tend to invest in state-owned (...) firms making environmental capital expenditures. Results also indicate that, with governmental backing and encouragement, the market value of SOEs making more environmental capital expenditures is likely to increase. However, no similar results are found for non-SOEs. (shrink)

Resolving the challenge of flight delays caused by air traffic congestion renders it necessary to explore the mode of congestion propagation. By applying complex network theory, this article establishes a complex network structure where airspace sectors act as nodes, and the edges represent traffic flow relationships between sectors. In addition, a cascading failure model is proposed to analyze the airspace sector network’s invulnerability. The critical threshold and the sector abnormality rate are determined according to the cascading failure measurement indexes. Based (...) on the remaining capacity of sector nodes, two optimization strategies are proposed: adjacent load redistribution strategy and local load redistribution strategy. The simulation results demonstrate that the local load redistribution strategy greatly improves the airspace sector network’s invulnerability to cascading failure. (shrink)

Extant research has identified various effects of leader humor on subordinates and work groups. In contrast, less research has explored the influence of leader humor on leaders themselves and leaders’ subsequent behaviors. To address these issues, we drew from ego depletion theory and investigated when and how leader humor impacted leader workplace deviance. We argued that leader humor along with high impression management motive would bring increased ego depletion to leaders themselves and ultimately result in more leader workplace deviance. We (...) tested our theoretical model using a three-wave time-lagged field survey data collected from 103 leaders and 595 subordinates, as well as an experiment involving 487 leader participants, which provided overall support for our hypotheses. Our findings revealed the possible dark side of leader humor influencing both leaders themselves and organizations. Theoretical contributions and new avenues for future research are addressed. (shrink)

The study aimed to examine the psychometric properties of the coronavirus anxiety scale during the coronavirus disease 2019 delta epidemic. A total of 2,116 participants on the Chinese mainland completed the online survey. We employed exploratory factor analysis and confirmatory factor analysis to investigate the factor structure. The findings showed that the one-factor model of the CAS Chinese version fitted perfectly with the data. The multigroup CFAs showed the measurement invariance across gender and age groups. We also examined the CAS’s (...) internal consistency and convergent and concurrent validity. The results demonstrated that the one-factor model had good reliability and convergent and concurrent validity. Overall, according to our findings, the CAS Chinese version was reliable for measuring coronavirus anxiety during the COVID-19 delta outbreak. (shrink)

The theory of embodied semantics holds that verbal metaphors are strongly grounded in sensorimotor experience. Many studies have proven that besides sensorimotor simulation, the comprehension of verbal metaphors also requires semantic abstraction. But the interaction between simulation and abstraction, as well as the time course of metaphorical meaning integration, is not well understood. In the present study, we aimed to investigate whether embodiment or abstraction, or both, is employed in the processing of Chinese verbal metaphor. Participants were asked to read (...) subject-verb metaphorical, verb-object metaphorical, literal-concrete and literal-abstract sentences, and the target words were measured at the verb and the object of each sentence. The results revealed that a similar N400 effect was elicited by the target verbs in the verb-object metaphorical and the literal-concrete sentences, and a similar P600/LPC effect was induced by the target verbs in the subject-verb metaphorical and the literal-abstract sentences, reflecting that the verb-object metaphors trigger a simulation process, while the subject-verb metaphors trigger an abstraction process in the verb processing stage. Moreover, the subject-verb metaphors elicited a stronger P600/LPC effect by the target verbs than the verb-object metaphors, but there was no difference of the P600/LPC caused by the target objects between the two kinds of metaphors, revealing that the metaphorical meaning of a subject-verb metaphor is integrated in the verb processing stage, while that of a verb-object metaphor is reanalyzed in the object processing stage. These results suggest that a verbal metaphor is processed both by simulation and abstraction, and the metaphorical meaning is integrated immediately with the unfolding of the sentence meaning. The position where the semantic conflict lies in a sentence modulates the time course of metaphor sentence comprehension. (shrink)

Many perception and processing effects of the lexical status of tone have been found in behavioral, psycholinguistic, and neuroscientific research, often pitting varieties of tonal Chinese against non-tonal Germanic languages. While the linguistic and cognitive evidence for lexical tone is therefore beyond dispute, the word prosodic systems of many languages continue to escape the categorizations of typologists. One controversy concerns the existence of a typological class of “pitch accent languages,” another the underlying phonological nature of surface tone contrasts, which in (...) some cases have been claimed to be metrical rather than tonal. We address the question whether the Sequence Recall Task, which has been shown to discriminate between languages with and without word stress, can distinguish languages with and without lexical tone. Using participants from non-tonal Indonesian, semi-tonal Swedish, and two varieties of tonal Mandarin, we ran SRTs with monosyllabic tonal contrasts to test the hypothesis that high performance in a tonal SRT indicates the lexical status of tone. An additional question concerned the extent to which accuracy scores depended on phonological and phonetic properties of a language’s tone system, like its complexity, the existence of an experimental contrast in a language’s phonology, and the phonetic salience of a contrast. The results suggest that a tonal SRT is not likely to discriminate between tonal and non-tonal languages within a typologically varied group, because of the effects of specific properties of their tone systems. Future research should therefore address the first hypothesis with participants from otherwise similar tonal and non-tonal varieties of the same language, where results from a tonal SRT may make a useful contribution to the typological debate on word prosody. (shrink)

Chinese consumers comprise a unique subculture that exerts a considerable influence on the market and are treated as a collective group by researchers. However, few studies have examined the effects of collectivism and consumer attitudinal attributes on consumer ethics. Although the practice of religion was prohibited in China before economic reforms in the late 1970s, religion remains a major factor that affects the ethical judgment of consumers. The present study, based on the Hunt–Vitell model, examines the influence of culture and (...) personal characteristics on consumer ethics. A total of 284 Chinese consumers were surveyed. Structural equation modeling was used to test hypothesized relationships in the research model. The results indicate that collectivism had a significant explanatory power for four dimensions of consumer ethical beliefs: actively benefiting from illegal activities; passively benefiting from questionable activities; actively benefiting from deceptive legal activities; and engaging in no harm and no foul activities. However, consumer attitude toward business significantly explained only the passive dimension of consumer ethics, and religious beliefs significantly explained only the active dimension of consumer ethical beliefs. (shrink)

Resumo: Kong-Zi Jia Yu é um livro que registrou muitas conversas e pensamentos de Confúcio e seus discípulos, tornando-se uma fonte indispensável para explorar a cultura e as ideias tradicionais chinesas. Em particular, as ideias de governança apresentadas no livro ainda são altamente relevantes, hoje. Os pensamentos orientados para as pessoas eram o núcleo da sabedoria da governança, a arte da realeza paradigmática e os cortesãos virtuosos eram uma parte sensata da governança, e as ideias da penologia asseguravam ainda mais (...) suas operações robustas. Na nova era, novas ideias como “colocar as pessoas como prioridade máxima”, os pensamentos de Xi Jinping sobre a construção de equipes de quadros e o governo da China pelo estado de direito foram propostos sucessivamente como conversões criativas e desenvolvimento inovador da cultura chinesa, que foi levado adiante, ao longo de milhares de anos. Herdar e promover esses “genes” culturais, apurar a sua essência ideológica, são de grande valor referencial para o cultivo do panorama político atual, enriquecendo a conotação da construção da equipe de quadros, na nova era, aderindo ao Estado de Direito e dando ideias para a formulação das atuais políticas de governança rural. (shrink)

The present study addresses language ostracism in intercultural communication, a phenomenon when someone speaks a language but some members of this language community don’t speak to him in this language. This phenomenon is illustrated by language behaviour towards visually distinct bilingual minorities in Taiwan. Visually distinct minorities in Taiwan reported that they had been spoken to in English by small children or people who did not believe and accept that they really understood Mandarin when they spoke it. They might be (...) spoken to in English despite actually speaking good Mandarin. Taiwanese people behave this way because of two conditions existing in Taiwan: an English-speaking foreigner stereotype where people assume that every foreign-looking person speaks English, and English privilege in Taiwanese society which leads to people being treated better if they can speak English. (shrink)

Knowledge is a social institution, a social activity, as well as the product of that social activity. All known societies incorporate several modes of hierarchical knowledge. Three styles of knowledge co-exist in the transitional societies of the third world in general and of contemporary Africa in particular (even though in each of the latter, only one style tends to predominate). The first are initiation societies - where power is conferred on the initiated; the second are learned societies (or academies) - (...) which handle science and technologies; and the third are industrial societies - whose enterprises apply the technologies in order to improve humankind’s material and cultural condition. The initiation, learned and industrial societies were developed in a pre-modern, pre-industrial context which was monarchic, sacred, anti-democratic or endowed with a tribal democracy. A gradual opening can be seen in the passage of initiation societies (where power is the perquisite of the initiated) towards learned societies and then, later, to industrial ones. Here, the problem is knowing whether and how to bring into play a fourth style of society - cognitive society - which requires relatively advanced conditions of democracy. (shrink)

The author distinguishes two features of the encounter between rationalities: a postulate, and a problem. The postulate concerns the existence in the history of different societies and civilizations of rationalities defined by experts in the various academic disciplines relating to society, humanity and philosophy. He focuses on the problem of the encounter, outlining some pointers to its clarification and discussing it particularly in its historical sense, referring to past experiences.

Lu Jia's New Discourses: A Political Manifesto from the Early Han Dynasty is a readable yet accurate translation by Paul R. Goldin and Elisa Levi Sabattini. Celebrated as "a man-of-service with a mouth [skilled] at persuasion", Lu Jia (c. 228-140 BCE) became one of the leading figures of the early Han dynasty, serving as a statesman and diplomat from the very beginning of the Han empire. This book is a translation of Lu Jia's New Discourses, which laid out the reasons (...) for rise and fall of empires. Challenged by the new Emperor to produce a book explaining why a realm that was conquered on horseback cannot also be ruled on horseback, Lu Jia produced New Discourses, to great acclaim. (shrink)

Recent studies have identified practical wisdom as a critical area for exploration in the domains of management and leadership. This paper delves into the cultivation and manifestation of practical wisdom in leadership, emphasizing the potential of narratives as an efficacious tool, as corroborated by academic literature. Employing practical wisdom theory and a refined analytical model, we examine the role of narratives as a key instrument for practically wise leaders. Through the provision of theoretical underpinnings and empirical evidence, our study seeks (...) to elucidate the tripartite interconnectedness of practical wisdom, narratives, and leadership. Subsequently, a conceptual model is developed and illustrated, outlining the relationship between narratives and practical wisdom across diverse leadership contexts. This analysis positions practical wisdom as a fundamental guidance for leaders’ narrative practices. Acknowledging the paper’s conceptual focus, we discuss the practical and theoretical implications of the proposed model and advocate for empirical inquiry to further enhance understanding of narrative practices in practically wise leadership. (shrink)

In the 1780s through the end of 1790s, Kant made various references to slavery (in its different forms) and the transatlantic slave trade in the context of his political philosophy or philosophy of right; he thereby had opportunities to speak in favor of abolitionism, which was gaining momentum in parts of Europe, or at least to articulate a normative critique of the race-based chattel slavery or Atlantic slavery and the associated slave trade qua (legalized) INSTITUTIONS; but he did neither. Why? (...) In raising and seeking an answer to this question, I am not interested in what Kant’s normative silence about the institutions of Atlantic slavery and slave trade may tell us about him as a person (for example, whether he was blinded by his own racist prejudices or whether he was affected by some kind of cognitive dissonance). Rather, I will focus on what it may tell us about certain limitations of his political philosophy, limitations that might have made it THEORETICALLY DIFFICULT for him to figure out exactly what to DO about those institutions as entrenched political realities. (shrink)