This study investigates how managers in firms that have committed fraud strategically use socially responsible activities in coordination with their fraudulent financial reporting practices. Using propensity score matching to select control firms that have a similar probability of fraud in the pre-fraud benchmark period, we find that the corporate social responsibility performance of fraudulent firms in the fraud-committing period is significantly higher compared with the CSR performance of non-fraudulent control firms during this period, and compared with that during their own (...) pre-fraud benchmark periods. This higher CSR performance by fraudulent firms is achieved by means of investing in both stakeholder and third-party CSR categories and by improving in CSR strengths. Furthermore, the increase in CSR performance is more pronounced for fraudulent firms with a weak governance environment, and for firms located in high-religiosity states. Overall, our findings suggest that fraudulent firms strategically adjust their CSR performance to coordinate with their fraudulent financial activities. (shrink)

本书收录的文章按照四个主题进行了编排,分别是:世界历史与世界交往、马克思主义全球化理论建构、全球化与社会主义以及全球化理论的全球化等。.

This study explores whether or not a firm’s ownership status, as state-owned enterprise or private-owned enterprise, will influence its likelihood of engaging in illegality in China. We build our arguments on the institution-based view, positing that firms rationally pursue their interests in the distinct institutional context of China. Compared to SOEs, POEs have limited access to institutional resources, the lack of which threatens their development or even survival, forcing them to “break rules” to overcome institutional barriers. We thus suggest that (...) POEs demonstrate a higher propensity to engage in illegal actions than SOEs do. However, if POEs could gain access to more institutional resources, their motivation to engage in illegal actions is likely to decrease. Following this logic, we suggest that political connections and market development will mitigate the likelihood that POEs will engage in illegal actions. We find support for our predictions using evidence from Chinese listed manufacturers. Our research contributes to the literature by revealing the institutional aspects of corporate illegality in transitional economies. (shrink)

本书从史学、文化学的角度对中国儒家伦理与商人精神进行探讨,文章有:《中国近世宗教伦理与商人精神》、《工业文明之精神基础》等。.

Computer aided modeling and simulation of nanomaterials can describe the correlation between the material’s microstructure and its macroscopic properties quantitatively. In this paper, we propose an integrated modeling, simulation, and visualization approach for designing nanomaterials. Firstly, a fast parametric modeling method for important nanomaterials such as graphene, nanotubes, and MOFs is proposed; secondly, the material model could be edited adaptively without affecting the validity of the model on the physical level; thirdly a preliminary calculation for nanomaterials’ energy is implemented based (...) on the theory of surface fitting; finally, an integrated framework of nanomaterials modeling, simulation, and visualization is designed and implemented. Experimental results show that the proposed approach is feasible and effective. (shrink)

Recent studies have demonstrated neural overlap between resting state activity and self-referential processing. This “rest-self” overlap occurs especially in anterior cortical midline structures like the perigenual anterior cingulate cortex (PACC). However, the exact neurotemporal and biochemical mechanisms remain to be identified. Therefore, we conducted a combined electroencephalography (EEG)-magnetic resonance spectroscopy (MRS) study. EEG focused on pre-stimulus (e.g., prior to stimulus presentation or perception) power changes to assess the degree to which those changes can predict subjects’ perception (and judgment) of subsequent (...) stimuli as high or low self-related. MRS measured resting state concentration of glutamate, focusing on PACC. High pre-stimulus (e.g., prior to stimulus presentation or perception) alpha power significantly correlated with both perception of stimuli judged to be highly self-related and with resting state glutamate concentrations in the PACC. In sum, our results show (i) pre-stimulus (e.g., prior to stimulus presentation or perception) alpha power and resting state glutamate concentration to mediate rest-self overlap that (ii) dispose or incline subjects to assign high degrees of self-relatedness to perceptual stimuli. (shrink)

In the article Boreyko Yuri Grigorovich «Primary community of modern ukrainian orthodox church as a form church of sociality» set significance of the religious community as a social phenomenon and the parish as a center of the institutional structure of the church in shaping religious orthodox believers, the ratio of the parish and the community as a form of religious associations, the nature of the participation of the believers in the daily life of religious communities and their integration into the (...) social relations within the parish and the community. (shrink)

The purpose of this study was to explore whether the performance of the green innovation brought positive effect to the competitive advantage. This study found that the performances of the green product innovation and green process innovation were positively correlated to the corporate competitive advantage. Therefore, the result meant that the investment in the green product innovation and green process innovation was helpful to the businesses. This study argued that the businesses should cognize the correct value and positioning of the (...) green innovation. (shrink)

The Blackwell Dictionary of Western Philosophy is a concise reference to the whole history of western philosophy, from ancient Greece to the present day. Spans all the major branches of western philosophical inquiry, all of the key figures Explains the meaning and usage of each philosophical concept in a fresh and engaging style Each entry on philosophical terms concludes with an illustrative quotation from a significant philosopher, to enhance the reader’s understanding Entries on terms and individual philosophers are fully cross-referenced (...) Co-written by the editor of the popular volume The Blackwell Companion to Philosophy (Second Edition, 2002). (shrink)

This paper explores organ donation through the perspective of Reconstructionist Confucianism. I argue that for organ donation in China to be morally permissible, public policy must conform to the norms of Confucian benevolence. Reconstructionist Confucianism appreciates benevolence as an objectively important feature of morality deeply connected to moral rules governing propriety, integrity, righteousness, and human freedom. Here, benevolence involves sincere affection for another as an intrinsic good, rather than as a means to achieve other purposes. It requires developing self-restraint and (...) proper respect for others. As I argue, family-based consent is essential for ensuring that organ donation conforms to such an understanding of benevolence and is, thereby, compatible with Confucian culture. Consequently, legislation in China should solidify family-based consent for organ donation to consolidate a benevolent family environment as the basis of morality, law, and social existence. (shrink)

The negative interpersonal interaction between customers and platform gig workers has become a problem for platform owners and government. This study investigates the role of negative customer treatment in the context of gig work and its impact on gig workers’ sabotage behavior. A questionnaire survey approach was used in the study, collected three-wave survey data from 258 Chinese gig workers including food-deliver platform workers and app-based ride-hailing drivers. Both effects of the mediation and moderation were tested, all of which find (...) support, using hierarchical multiple regression by SPSS22.0. Results indicate that negative customer treatment can also predict gig workers’ service sabotage through work meaningfulness. Furthermore, positive customer treatment acted as an effective safeguard against the effects of negative customer treatment on employee service sabotage. Trait psychological resilience can also mitigate the effects of a low level of work meaningfulness. The manuscript’s focus provides an interesting angle to the previous research, especially the inclusion of work meaningfulness and trait resilience, on negative customer treatment in the context of gig work. This study contributes to further broaden the perspective of conservation of resource theory for individual intrinsic motivation analysis. Practical implications for platform management and government governance have also been discussed in this manuscript. (shrink)

This study aims to explore if local responsiveness pressure and subsidiary resources influence green management adoption of overseas subsidiaries, and to investigate the relationships between the level of green management adoption and performance. The 101 effective samples were collected from 583 Taiwanese firms, which are listed in the top 1000 manufactory firms and have invested in China. Though structural equation model analysis' empirical results indicate that local responsiveness pressure and subsidiary resources both have positive effects on the level of green (...) management adoption of the subsidiary. This study also suggests that the level of green management adoption is positively related to the subsidiary's performance. (shrink)

This article proposed four novel constructs – green brand image, green satisfaction, green trust, and green brand equity, and explored the positive relationships between green brand equity and its three drivers – green brand image, green satisfaction, and green trust. The object of this research study was information and electronics products in Taiwan. This research employed an empirical study by use of the questionnaire survey method. The questionnaires were randomly mailed to consumers who had the experience of purchasing information and (...) electronics products. The results showed that green brand image, green satisfaction, and green trust are positively related to green brand equity. Furthermore, the positive relationship between green brand image and green brand equity is partially mediated by green satisfaction and green trust. Hence, investing on resources to increase green brand image, green satisfaction, and green trust is helpful to enhance green brand equity. (shrink)

本书包括《中国的公与私》和《公私》两部作品。《中国的公与私》由6篇文章会集而成;《公私》则是一篇较长的论文,对“公私”概念进行辞源性阐释.

This study proposed a novel construct – green core competence – to explore its positive effects on green innovation and green images of firms. The results showed that green core competences of firms were positively correlated to their green innovation performance and green images. In addition, this research also verified two types of green innovation performance had partial mediation effects between green core competences and green images of firms. Therefore, investment in the development of green core competence was helpful to (...) businesses for the enhancement of their green innovation and green images. Furthermore, this study found that green core competence, two types of green innovation performance, and green images of medium & small enterprises (SMEs) were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. Therefore, there was the advantage of firm size for the green core competence in this industry, and it was imperative for SMEs to develop and create their green core competences to strengthen their green innovation performance, and green images. (shrink)

Literature on ethical behavior has paid little attention to the mechanism between macro-environmental variables and environmental performance. This study aims at constructing a model to examine the relationships which link cultural values, population growth, economic development, and environmental performance by incorporating the mediating role of education. The multiple linear regression model was employed to test the hypotheses on a 3-year-pooled sample of 51 countries. Empirical results conclude that national culture, economic development, and population growth would significantly influence environmental performance directly. (...) In addition, through the mediating effect of education, population growth and national culture would significantly affect environmental performance indirectly. These findings provide theoretical and managerial implications for constructing the mechanism of cultural values and ethical behavior in general and environmental management in particular. (shrink)

Ben shu tong guo dui yu Li Zhuowu he Yangming xue de chan shi, dui yu Zhongguo qian jin dai bu tong yu xi fang de lu xiang jin xing le bian xi, ren wei"zai Zhongguo si xiang zhong cun zai zhe bu tong yu Ouzhou si xiang shi de zhan kai de Zhongguo du zi de si xiang shi de zhan kai", fan dui yi ban chang jian de, yi Ouzhou de li shi zhan kai he jia zhi guan (...) wei ji zhun de xi fang zhong xin lun li shi guan, cong er zai Zhongguo nei zai de si xiang li lu zhong xun zhao Zhongguo de"jin dai"ji qi"qu she yu fa zhan"; ta hai da po le zai Riben tong xing de dui yu Li Zhuowu tong xin shuo shi ge ren zhu yi biao xian de fu qian shuo fa, ba Li Zhuowu wan qi de fu za si xiang, te bie shi fo jiao si xiang zai ta shen shang de du te ti xian tui xiang dui yu ming dai si xiang ben shen de jie shi. (shrink)

Ethics; Muslim scholars; Morocco; Andalus; history.

The Einstein-de Broglie soliton concept is applied to simulate stationary states of an electron in a hydrogen atom. According to this concept, the electron is described by the localized regular solutions to some nonlinear equations. It is shown that the electron-solilon center travels along some stationary orbit around the Coulomb center. The electromagnetic radiation is absent as the Poynting vector has non-wave asymptote O(r −3)after averaging over angles.

No research explored intellectual capital about green innovation or environmental management. This study wanted to fill this research gap, and proposed a novel construct – green intellectual capital – to explore the positive relationship between green intellectual capital and competitive advantages of firms. The empirical results of this study showed that the three types of green intellectual capital – green human capital, green structural capital, and green relational capital – had positive effects on competitive advantages of firms. Moreover, this study (...) found that green relational capital was the most common among these three types of green intellectual capital, and the three types of green intellectual capital of Medium & Small Enterprises (SMEs) were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. In sum, companies investing many resources and efforts in green intellectual capital could not only meet the trends of strict international environmental regulations and popular environmental consciousness of consumers, but also eventually obtain corporate competitive advantages. (shrink)

No research explored intellectual capital about green innovation or environmental management. This study wanted to fill this research gap, and proposed a novel construct - green intellectual capital - to explore the positive relationship between green intellectual capital and competitive advantages of firms. The empirical results of this study showed that the three types of green intellectual capital - green human capital, green structural capital, and green relational capital - had positive effects on competitive advantages of firms. Moreover, this study (...) found that green relational capital was the most common among these three types of green intellectual capital, and the three types of green intellectual capital of Medium & Small Enterprises were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. In sum, companies investing many resources and efforts in green intellectual capital could not only meet the trends of strict international environmental regulations and popular environmental consciousness of consumers, but also eventually obtain corporate competitive advantages. (shrink)

本书详细追溯了方以智晚年的活动和他最后自沉于惶恐滩,通过他在明亡后的生活与思想,试图揭开当时遗民士大夫的精神世界的一角。.

本书分为九章,内容包括中西伦理思想概述,道德原则的分析与评价,几个重要的道德范畴,体现伦理价值的道德规范,完善人的道德等。.

本书作者通过对中国哲学史上的天、命、阴阳、五行、感应、时、经权、常变、新民、亲民等著名而重要的哲学概念、命题、观念的梳理,勾画出中国思维的基本品质。.

BackgroundIndividuals with mind-wandering experience their attention decoupling from their main task at hand while others with flow experience fully engage in their task with the optimum experience. There seems to be a negative relationship between mind-wandering and flow. However, it remains unclear to what extent mind-wandering exerts an impact on flow. And it is also elusive whether physical activity and mindfulness, which are as important factors that affected individuals’ attentional control and psychological health, are beneficial in explaining the association between (...) mind-wandering and flow. The current study investigated the relationship between mind-wandering and flow, and the potential mediation effects of physical activity and mindfulness in this association.MethodsA cross-sectional exploratory study design, including multiple scales such as the Mind-Wandering Questionnaire, the International Physical Activity Questionnaire Short Form, Mindfulness Attention and Awareness Scale, and the Short Dispositional Flow Scale was applied. Descriptive statistics and bivariate correlation coefficients were applied in the analysis of these data. A multiple mediation model was used to examine the relationships between mind-wandering, flow, physical activity, and mindfulness.ResultsMind-wandering was inversely associated with physical activity, mindfulness and flow, respectively; and flow was positively related to physical activity and mindfulness, respectively. Moreover, multiple mediation results demonstrated that physical activity and mindfulness, respectively, mediated the relationship between mind-wandering and flow.ConclusionThese findings are helpful to understand how our minds attend to the present moment, and the crucial roles of physical activity and mindfulness in the association between mind-wandering and flow. An implication of these is the possibility that the effective strategies aimed at enhancing both the levels of physical activity and mindfulness are needed to reduce the negative impact of mind-wandering on flow. (shrink)

本书汇集了著名科学家、人文学者在中国科学院研究生院所做的有关科学前沿方面代表性的报告和讲座,内容涉及生物学、化学、农学、生态环境建设、可持续发展战略等。.

Customer citizenship behavior has attracted widespread attention from scholars due to its capacity of enabling enterprises to gain competitive advantages of low costs and high efficiency by giving full play to the initiative of customers. Based on the S-O-R Model, we have established the theoretical model to study the influence imposed by social support of online travel platform enterprises on customer citizenship behavior against the backdrop of the sharing economy. This research tests the fitting of the theoretical model and its (...) fundamental hypotheses using 626 samples acquired from the investigation with SPSS26.0 and AMOS25.0. Results indicate that the social support has a positive influence on customer citizenship behavior. Social support could have a positive influence on positive emotions. Social support has no significant negative effect on negative emotions. Positive emotions have a positive influence on customer citizenship behavior. Negative emotions have a negative influence on customer citizenship behavior. Positive emotions play a mediating effect in the positive influence of social support on customer citizenship behavior. Social support could have a positive influence on customer satisfaction. Customer satisfaction has a positive influence on customer citizenship behavior. Customer satisfaction plays a mediating effect in the positive effect of social support on customer citizenship behavior. Positive emotions and customer satisfaction play a chain mediating effect in the positive effect of social support on customer citizenship behavior. (shrink)

The simplest nonlinear spinor field equation admitting regular stationary solutions is considered. Following a causal interpretation of quantum mechanics, given by de Broglie in his double solution theory, these regular solutions must be regarded as describing the internal particle structure. Using this spinor field model, an attempt is made to give a statistical description of one-particle experiments by means of a Gibbsian assemblage method. It is shown that in the limiting case of pointlike nonrelativistic particles this method is equivalent to (...) the quantum mechanical one, that is, the probability amplitude can be introduced satisfying all postulates of quantum mechanics. (shrink)