Tax payments stimulate business enterprises to choose tax management through tax avoidance activities, which is the legal practice to reduce the amount of tax payable. In developing economies, taxation is considered more critical for budget and revenues of a country. This paper investigates whether various business strategies influence corporate tax avoidance decisions of firms by adopting business strategies. Besides, it explores how gender diversity can ease this relationship. This study has chosen a sample of organizations from non-financial sector in Pakistan. (...) The time frame is 5 years, including once a year. The present model employed a generalized moment method and tested the proposed hypothesis to draw the results. The study has taken the size, leverage, and business profitability as control variables of firms. The study outcomes by using the GMM method demonstrate that the presence of female directors reduces tax avoidance behavior in prospector companies. This study provides insight into future research for stakeholders, government officials, tax authorities, and policymakers. The findings offer valuable recommendations and practical insights and implications. The findings provide future directions for research to test different frameworks to attain beneficial results to promote the responsibility of tax payment culture. (shrink)

Studies have shown that internal whistleblowing could be utilized as an effective way to stop an organization’s unethical behaviors. This study investigates the relationship between ethical leadership and internal whistleblowing by focusing on the mediating role of employee-perceived organizational politics and the moderating role of moral courage. An analysis of data collected at three phases indicates that employee-perceived organizational politics partly mediates the relationship between ethical leadership and internal whistleblowing. Also, moral courage is found to moderate the effect of employee-perceived (...) organizational politics on internal whistleblowing and the indirect effect of ethical leadership on internal whistleblowing via employee-perceived organizational politics. Theoretical and practical implications of these results are discussed. (shrink)

The target article by David Alfandre et al. offers a new ethical framework to guide COVID-19 contingency surge planning and response, and applies this ethical framework to three case example...

At the crossroads of poetry and philosophy: Francis Ponge and Maurice Merleau-Ponty The aim of the present article is to clarify the place of the sensitive dictionary in the work of Francis Ponge and to show how it denotes human's relationship to nature. To achieve that, we will use the body question as a measure of the human–nature relationship and apply the phenomenological method that Ponge took over from Merleau-Ponty. It should be noted that Merleau-Ponty rarely makes reference to Ponge's (...) poems, except for a few incisions in his Causeries. As for Ponge, he uses explicitly only the notion of phenomenological reduction to explain his project of sensitive dictionary. However, we will argue that there are many similarities of thought between the philosopher and the poet, which are still unexplored. (shrink)

Governing boards utilize executive compensation contracts in an attempt to align executive actions with corporate goals. The objective is to ensure that executive performance provides value to the organization in terms of successful outcomes. A key performance criteria typically specified in CEO compensation contracts is earnings targets. However, using earnings as a performance evaluation may be problematic because some firms exhibit robust and sustained earnings over time (high earnings persistence), and other firms, such as high growth oriented firms, exhibit weak (...) or sometimes negative earnings over time (low earnings persistence). Our study reveals that the effect of high earnings persistence results in firms that focus more heavily on cash compensation (salary and bonus) rather than on equity compensation (stock options, etc.) to compensate executive performance. Additionally, for firms characterized by low earnings persistence, our study indicates that cash flows from operations act as a supplementary performance measure to accounting earnings, and become increasingly important as a means to justify executive cash compensation. (shrink)

This paper first shows that some versions of the logic R of Relevance do not satisfy the relevance principle introduced by Anderson and Belnap, the principle of which is generally accepted as the principle for relevance. After considering several possible (but defective) improvements of the relevance principle, this paper presents a new relevance principle for (three versions of) R, and explains why this principle is better than the original and others.

Enterprise Network has increasingly gained popularity in academia. Over the past few decades, a substantial amount of EN studies have been published in China. Drawing upon a sample of 603 papers retrieved from the Chinese Social Sciences Citation Index database between 1998 and 2020, this study aims to delve into the status quo, knowledge base, research focus, and evolutionary trends of EN research in China. A multifaceted bibliometric analysis was performed using CiteSpace. The findings mainly indicate that the research on (...) EN in China has a clear development context, and the research content gradually changes from macro to micro. In addition to foreign Social Network theories, the research results of domestic scholars have become the basic knowledge in this field. The research includes these topics: the conceptualization of EN, EN as indicators of enterprise development, EN’s impact on start-ups, mechanisms of EN’s effect and governance of EN. The potential direction for future research has been identified as the integration between EN and other forms of networks, and the structure of EN. (shrink)

PurposeAsian Americans comprise 21% of matriculating medical students in the United States but little is known about their mental health. With the growing focus on addressing the mental health of medical students, this systematic, nationwide survey assesses the relationship between anxiety and depression symptoms and coping skills among Asian American medical students.Materials and methodsA survey tool comprised of Patient Health Questionnaire-9, General Anxiety Disorder-7, and questions related to coping were emailed to members of the Asian Pacific American Medical Students Association (...) enrolled in a United States medical school during the 2016–2017 academic year. We evaluated associations between anxiety and coping as well as depression and coping.ResultsA total of 511 Asian American medical students completed the survey. Anxiety symptoms were positively correlated with an increase in negative coping skills. Depressive symptoms were not correlated with an increase in negative coping skills.ConclusionProfessionals and medical schools that aim to improve the mental health of medical students should be aware of the needs of specific populations. Asian American students who experience anxiety were more likely to utilize avoidant or negative coping strategies. In addition, Asian American students who experience depressive symptoms were not more likely to utilize these negative coping strategies. Further research must be done to evaluate the factors that influence the use of negative coping strategies to better address anxiety within the Asian American medical student population. (shrink)

It can be a great challenge for second language learners to comprehend meanings that are implied in utterances rather than the surface meaning of what was said. Moreover, L2 learners’ attitudes toward pragmatic learning are unknown. This mixed-methods study investigates L2 learners’ ability to comprehend conversational implicatures. It also explores their beliefs about and intentions to develop this ability using Ajzen’s theory of planned behavior. A total of 498 freshmen from a public university in China participated in the study. Data (...) were collected using a web-based test, stimulated recall tasks and semi-structured interviews. Results show that the participants differed in recognizing the intended meanings. Complicated factors account for the variations. In addition to the types of implicature, learners’ beliefs about developing pragmatic comprehension also influence their learning intention, and subsequent performance. These beliefs include learners’ multi-layered, complex attitudes toward the outcomes of pragmatic learning, perceived self-efficacy beliefs regarding language proficiency and L2 cultural knowledge, actual behavioral control over opportunities and resources for pragmatic learning, and perceptions of less social pressure on pragmatic learning. The use of TPB may help language teachers and test designers to understand learners’ beliefs about L2 pragmatic learning in the English as a foreign language context. Understanding the factors influencing learners’ intention will help design more effective teaching curricula that may integrate pragmatic instruction and testing in the future. (shrink)

Social Trinitarianism is a family of views that bear some resemblance to each other in a way that distinguishes them from other Trinitarian accounts. In this paper, we address recent objections by Carl Mosser against ST, objections which have not received much attention by defenders of ST. Mosser claims that proponents of ST offer a narrative that is historically inaccurate, employs concepts of personhood and perichoresis that are incompatible, upholds dubious hermeneutical assumptions, and is unable to preclude Mormon theology within (...) its fold. We argue that all four criticisms fail, especially for a specific version of ST: Perichoretic Monotheism. (shrink)

Leading Chinese and Western philosophers work alongside one another to explore the writings of one of the twentieth century’s most perplexing and original ethical and metaphysical thinkers. Comparative discussion of Lévinas on phenomenology, ethics, metaphysics and political philosophy within European philosophy and with Chinese philosophy Innovative accounts of Lévinasian themes of surpassing phenomenology, post-Heideggerian philosophy, the philosophy of saintliness, transcendence and immanence, time and sensibility, desire, death, political philosophy, the subject, and the space of communicativity.

Motivation has an effect on the rate and success of second language (L2) learning. However, little is known about its role in students’ levels of L2 pragmatic awareness. This study investigated whether and to what extent students’ L2 motivation influences their pragmatic awareness. A total of 498 Chinese university students completed a two-part web-based survey (an appropriateness judgement task and a motivation questionnaire), of whom 12 were subsequently interviewed. The quantitative results show that pragmatic awareness correlates positively with attitudes towards (...) the L2 community and the intended learning efforts. Moreover, a model combining the intended learning efforts, attitudes towards the L2 community and attitudes towards learning English can significantly predict pragmatic awareness. The analysis of semi-structured interviews reveals a mismatch between students’ immediate needs when learning English and outcomes of pragmatic acquisition, which may contribute to the absent correlation between overall levels of L2 motivation and pragmatic awareness. (shrink)

This article investigates Kripke-style semantics for two sorts of logics: pseudo-Boolean and weak-Boolean logics. As examples of the first, we introduce G3 and S53pB.G3 is the three-valued Dummett–Gödel logic; S53pB is the modal logic S5 but with its orthonegation replaced by a pB negation. Examples of wB logic are G3wB and S53wB.G3wB is G3 with a wB negation in place of its pB negation; S53wB is S5 with a wB negation replacing its orthonegation. For each system, we provide a three-valued (...) Kripke-style semantics with and without star operation . We prove soundness and completeness theorems in each case. Note that wB logics may be equivalent to logics with Baaz’s projection Δ. We finally introduce the G3 and the S53pB both with Δ and show that they are equivalent to G3wB and S53wB, respectively. (shrink)

According to rational pedagogy models, learners take into account the way in which teachers generate evidence, and teachers take into account the way in which learners assimilate that evidence. The authors develop a framework for integrating rational pedagogy into models of active exploration, in which agents can take actions to influence the evidence they gather from the environment. The key idea is that a single agent can be both teacher and learner.

In the long 20th century, modern China experienced perhaps the world’s most radical and systematic secularization process and the decimation of traditional religious and ritual cultures. This article seeks to account for this experience by engaging with postcolonial theory, a body of discourse seldom found relevant to China Studies. The article attempts a two-pronged critique of both state secularization and some aspects of existing Postcolonial Studies/theory. It shows the many ways in which nationalist elites in modern China unwittingly absorbed Western (...) Orientalist discourse even as their words and actions were ostensibly anti-colonial, and much of the article examines the consequences of this native Orientalism upon Chinese religiosities. Finally, the article suggests that one cannot discuss governmentality in modern China without understanding how it is intertwined with a sovereign power that is both archaic and, at the same time, has experienced renewal and expansion in modernity. (shrink)

Business Ethics: A European Review, EarlyView.

ABSTRACT This article develops a theory of rhetorical impression through a critical genealogy of the term phantasia. The genealogy demonstrates cause for understanding phantasia as impression, not image. I trace phantasia as impression through the work of Plato and Aristotle but ultimately argue that the stoics offer the most productive leads for thinking through impressions, materiality, and sensations together. Specifically, I demonstrate how the stoics' concept of lekton can productively mediate the relationship between rhetoric, materiality, imagination, and idealism. In the (...) closing section, I suggest how a theory of rhetorical impression can address lacunae in existing new materialist approaches. (shrink)

The cement industry is one of the most energy-intensive industries and among the largest CO2 emitters. Cement industry emissions in China have attracted particular attention, due to the country’s rapid growth. Yet few local Chinese cement companies have corporate social responsibility (CSR) programs, and even fewer have environmentally related CSR programs. This paper studies the environmentally related CSR practices in mainland China of two companies: Lafarge, a multinational cement company, and Shui On, a Hong Kong-based construction company and developer. We (...) are interested in examining if there are differences in their environmentally related CSR practices, especially those related to emissions, in industrialized countries and Hong Kong on the one hand andin mainland China on the other—given that environmental regulations on the mainland are lax and an awareness of global climate change is largely nonexistent. Our intention is to investigate the influence of the CSR practices of multinational enterprises (MNEs) on the local Chinese cement industry, because they could be regarded as an effective vehicle to improve CSR awareness and practice in the Chinese cement industry and to help alleviate the industry’s impact on global climate change. We found that beneficial knowledge transfer from MNEs to local companies has not gone beyond improving production technology and management methods to the point of influencing CO2 emissions. Lafarge China and Shui On Cement announced a joint venture partnership during the course of our case study, and we examine whether this venture may have an impact on emission-related CSR practices in the Chinese cement industry. (shrink)

Accurate prediction of battery quality using early-cycle data is critical for battery, especially lithium battery in microgrid networks. To effectively predict the lifetime of lithium-ion batteries, a time series classification method is proposed that classifies batteries into high-lifetime and low-lifetime groups using features extracted from early-cycle charge-discharge data. The proposed method is based on a smooth localized complex exponential model that can extract battery features from time-frequency maps and self-adaptively select the time-frequency resolution to maximize the discrepancy of data from (...) the two groups. A smooth localized complex exponential periodogram is then calculated to obtain the time-frequency decomposition of the whole time series data for further classification. The experimental results show that, by using battery features extracted from the first 128 charge-discharge processes, the proposed method can accurately classify batteries into high-lifetime and low-lifetime groups, with classification accuracy and specificity as high as 95.12% and 92.5%, respectively. (shrink)

ABSTRACTThis study examined the performance of sixth graders in Hong Kong on a number sense three-tier test and identified their possible misconceptions about number sense. The NSTTT compri...

Users’ non-sustainable consumption behaviors are affecting the sustainability of access-based services, but ABS firms can utilize messaging strategies to persuade users to curtail their non-sustainable consumption behaviors. Through two online scenario-based experiments in China, this study determined that: Compared with rational appeal messaging, emotional appeal messaging is better able to persuade consumers to curtail non-sustainable consumption behaviors. Furthermore, loss-framed messages are more effective than gain-framed ones. Message appeal and message framing have an interactive persuasive effect on reducing such consumer behaviors. (...) Loss-framed rational appeal messages are more persuasive at reducing non-sustainable consumption behaviors than gain-framed rational appeal messages, and gain-framed emotional appeal messages persuade consumers to reduce non-sustainable consumption behaviors more than loss-framed ones. Consumers’ psychological ownership moderates the persuasive effect of messaging. Among consumers with a high level of psychological ownership of shared goods, only gain-framed emotional appeal messaging is effective at reducing non-sustainable consumption behaviors, whereas among consumers with low psychological ownership, the persuasive effect of loss-framed rational appeal messaging is more effective than gain-framed emotional appeal messaging. This study extends the research on non-sustainable consumption behavior management in ABSs and provides important inspiration for the management of ABSs consumer behavior. (shrink)

Optimization for vertical vibration performance of a rail-train coupling system is investigated in this paper with the introduction of inerters for both primary and secondary suspensions. A model of a typical Chinese passenger train that travels on a traditional rail with track, sleepers, and ballast is simulated. The goal is to improve the ride quality for the train and vibration attenuation for the rail system in response to track irregularities. Optimizations for only inertance and all suspension parameters are carried out (...) by the particle swarm algorithm. Performance benefits for both the train and the rail system are demonstrated and suspension layouts with inerters connected in parallel and series are compared with the traditional one in both time domain and frequency domain. (shrink)

We explored the care experiences and needs of the home caregivers of patients with amyotrophic lateral sclerosis (ALS) to improve their quality of life. We interviewed home caregivers in-depth and analyzed the data using Colaizzi's descriptive phenomenological method. We interviewed 11 home caregivers of patients with ALS with a disease duration between 1.5 and 4 years. Primary caregivers were predominantly female and were the patients' spouses. Daily caregiving time averaged 4–14 h for 0.5–3.5 years. Interview themes included helplessness and adaptation (...) to life changes, hopelessness, compassion for the patient’s prognosis, and expectation for diverse support. The study sample size was limited, as all participants were from a single tertiary hospital, and all patients had severe functional impairment. Caregivers of patients with ALS experience a considerable burden. Patients and their caregivers can benefit from diversified support channels, and assistive communication systems can be applied to home care. Future research will focus on in-home public long-term care services in China. (shrink)