A top management team has been identified as one of the key factors driving changes in tax planning strategy. Based on upper echelons theory, this study investigates whether configurations of TMT characteristics influence enterprise tax planning strategy by using the fuzzy-set qualitative comparative analysis. Using a panel data of China public companies, we found three configurations conducive to aggressive tax planning and two combinations conducive to low tax planning. Specifically, the level of education, tenure, age, career experience, and size of (...) the top management team affect a firm’s propensity to engage in tax planning. Further, the results show that top management teams are not alike and highlight the differences in how these characteristics combine to impact tax planning. (shrink)

Authoritarian leadership is of great significance to eastern countries, including China. Meanwhile, unethical employee behavior also exists in all types of social organizations. The relationship between authoritarian leadership and unethical employee behavior is worth studying. Senior leaders often do not have a direct influence on employees except for through their immediate supervisors. The leadership style of senior leaders also influences the leadership style of their subordinates. This paper studies how authoritarian manager leadership trickles down to unethical employee behavior through authoritarian (...) supervisor leadership and discusses the moderating effect of leader member exchange and an ethical climate. Through a questionnaire survey of 406 pairs of leaders, supervisors, and employees, the research results of the multilevel model show that authoritarian supervisor leadership is positively related to unethical employee behavior, authoritarian supervisor leadership mediates the relationship between authoritarian manager leadership and unethical employee behavior, LMX positively moderates the relationship between authoritarian manager leadership and authoritarian supervisor leadership and moderates the mediating effect of authoritarian supervisor leadership, and, that an ethical climate negatively moderates the relationship between authoritarian supervisor leadership and unethical employee behavior and moderates the mediating effect of authoritarian supervisor leadership. (shrink)

Many philosophers in the field of meta-ethics believe that rational degrees of confidence in moral judgments should have a probabilistic structure, in the same way as do rational degrees of belief. The current paper examines this position, termed “moral Bayesianism,” from an empirical point of view. To this end, we assessed the extent to which degrees of moral judgments obey the third axiom of the probability calculus, ifP(A∩B)=0thenP(A∪B)=P(A)+P(B), known as finite additivity, as compared to degrees of beliefs on the one (...) hand and degrees of desires on the other. Results generally converged to show that degrees of moral judgment are more similar to degrees of belief than to degrees of desire in this respect. This supports the adoption of a Bayesian approach to the study of moral judgments. To further support moral Bayesianism, we also demonstrated its predictive power. Finally, we discuss the relevancy of our results to the meta-ethical debate between moral cognitivists and moral non-cognitivists. (shrink)

Chinese Philosophy provides a clear, accessible conception of the Chinese philosophical sensibility and its evolution throughout history.

In a recent paper S. McCall adds another link to a chain of attempts to enlist Gödel’s incompleteness result as an argument for the thesis that human reasoning cannot be construed as being carried out by a computer.1 McCall’s paper is undermined by a technical oversight. My concern however is not with the technical point. The argument from Gödel’s result to the no-computer thesis can be made without following McCall’s route; it is then straighter and more forceful. Yet the argument (...) fails in an interesting and revealing way. And it leaves a remainder: if some computer does in fact simulate all our mathematical reasoning, then, in principle, we cannot fully grasp how it works. Gödel’s result also points out a certain essential limitation of self-reflection. The resulting picture parallels, not accidentally, Davidson’s view of psychology, as a science that in principle must remain “imprecise”, not fully spelt out. What is intended here by “fully grasp”, and how all this is related to self-reflection, will become clear at the end of this comment. (shrink)

In this book, best-selling author and mathematician Haim Shapira presents an introduction to mathematical theories which deal with the most beautiful concept ever invented by humankind: infinity. Written in clear, simple language and aimed at a lay audience, this book also offers some strategies that will allow readers to try their ability at solving truly fascinating mathematical problems. Infinity is a deeply counter-intuitive concept that has inspired many great thinkers. In this book we will meet many sages, both familiar and (...) unfamiliar: Zeno and Pythagoras, Georg Cantor and Bertrand Russell, Sofia Kovalevskaya and Emmy Noether, al-Khwarizmi and Euclid, Sophie Germain and Srinivasa Ramanujan. The world of infinity is inhabited by many paradoxes, and so is this book: Zeno paradoxes, Hilbert's "Infinity Hotel", Achilles and the gods paradox, the paradox of heaven and hell, the Ross-Littlewood paradox involving tennis balls, the Galileo paradox and many more. Aimed at the curious but non-technical reader, this book refrains from using any fearsome mathematical symbols. It uses only the most basic operations of mathematics: adding, subtracting, multiplication, division, powers and roots - that is all. But that doesn't mean that a bit of deep thinking won't be necessary and rewarding. Writing with humour and lightness of touch, Haim Shapira banishes the chalky pallor of the schoolroom and offers instead a truly thrilling intellectual journey. Fasten your seatbelt - we are going to Infinity, and beyond! (shrink)

Naïve realism is the view that veridical experiences are fundamentally relations of acquaintance to external objects and their features, and multidisjunctivism is the conjunction of naïve realism and the view that hallucinatory experiences don’t share a common fundamental kind. Multidisjunctivism allegedly removes the screening-off worry over naïve realism, and the relevant literature suggests that multidisjunctivism is one of the naïve realist responses to the worry. The present paper argues that the multidisjunctive solution is implicitly changing the subject, so the impression (...) that the multidisjunctivist is addressing the screening-off problem is illusory. (shrink)

We present experimental evidence that supports the thesis :602–625, 2015, Br J Philos Sci 70:77–102, 2019; Bradley in Decisions theory with a human face, Cambridge University Press, Cambridge, 2017; Goldschmidt and Nissan-Rozen in Synthese 198:7553–7575, 2021) that people might positively or negatively desire risky prospects conditional on only some of the prospects’ outcomes obtaining. We argue that this evidence has important normative implications for the central debate in normative decision theory between two general approaches on how to rationalize several common (...) patterns of preference, which are ruled out as irrational by orthodox decision theory, namely the re-individuation approach and the non-expected utility approach. (shrink)

Objectives Older adults are considered one of the most vulnerable groups to COVID-19. However, previous studies on emotion and aging have found that older adults report better well-being than younger adults in global survey and daily report. To better understand older adults’ well-being during the COVID-19 outbreak, we examined age differences in daily affective experiences in this study. Method Two hundred and thirty-one participants from mainland China aged 18 to 85 were recruited to participate in the 14-day daily diary study, (...) after a pretest. Their trait affect and demographic information were measured in the pretest. Their daily affect and stress levels were measured in the daily assessments. Results We found that older adults reported lower perceived stress related to COVID-19 in daily life, compared to younger adults. The negative relationship between daily perceived stress and high arousal positive affect and the positive relationship between daily perceived stress and high arousal negative affect was weaker in older than younger adults. Discussion These results provide initial evidence of daily affective well-being across different age groups in adulthood during the COVID-19 outbreak. Such information is important for developing interventions to promote better well-being during the COVID-19 outbreak. (shrink)

La philosophie contemporaine et la phénoménologie du corps, en visant à rendre le corps plus multiple, plus habité par l'altérité y compris technique (J. Derrida, J.-L. Nancy), ont fait évoluer profondément le problème du lien entre "l'âme" et le corps ; et cela au-delà des contours de la problématique marquée par les recherches cognitives du XXe siècle, qui ont pourtant donné une accélération remarquable à l'étude des rapports entre le cerveau et la machine corporelle. Ces perspectives ont introduit dans le (...) cadre de l'ancien débat, d'origine cartésienne, des variantes liées surtout à l'art, l'écriture et la pensée environnementale. L'Orient et l'Occident se retrouvent ainsi confrontés à un corps aux multiples "décors", qui le spécifient, l'entourent, l'enrichissent, etc. Le Mind Body Problem d'ordre simplement épistémologique, suivant la tradition jusqu'à la seconde moitié du siècle dernier, s'est changé en problème culturel, cognitif, écologique qui récupère de façon critique la notion générale de "vie", de "contexte phénoménologique de vie", d'existence également. Ce volume, issu d'un Colloque organisé par le Collège International de Philosophie, a voulu reconsidérer les tenants et aboutissants de ce changement, pour le développement d'une perspective de philosophie du corps impliquant une multitude d'intersections trans-et multidisciplinaires et trans- et multiculturelles : entre esthétique, arts du spectacle, phénoménologie, écologie, histoire de l'art et de la pensée de l'art, pensée orientale, nouvelles sciences cognitives, Cultural Studies. (shrink)

From Descartes to Spinoza, Western philosophers have attempted to propose an axiomatic systemization of ethics. However, without consensus on the contents and objects of ethics, the system remains incomplete. This four-volume set presents a model that highlights a Chinese philosopher's insights on ethics after a 22 year study. Three essential components of ethics are examined: metaethics, normative ethics, and virtue ethics. This volume is the second part of the discussion on normative ethics. The author analyzes humanity, liberty, justice, happiness, and (...) systems of moral rules. He puts forward 26 value standards that construct a system of measuring state instruction; reveals the relationship between humanity, liberty and justice; puts forward three objective laws of happiness; and discusses the goodness of important moral rules, such as honesty, self-respect and courage. This set is an essential read for students and scholars of ethics and philosophy in general. (shrink)

This article explores the socio-ethical concerns raised by the familial searching of forensic databases in criminal investigations, from the perspective of family and kinship studies. It discusses the broader implications of this expanded understanding for wider debates about identity, privacy and genetic databases.

This engaging work of comparative philosophy puts the Chinese and American philosophical traditions into a mutually informative and transformative philosophical dialogue on the way to developing a new form of Confucian pragmatism.

"מהדורה מוערת ומבוארת של ספר מגלה טמירין על פי דפוס ראשון, כתבי יד מפוזרים, והשוואה לנוסח הספר ביידיש. לספר נלווה כרך מיוחד של נספחים שנוגעים להתהוות הספר ולתכניו, וכלולים בו דיונים עקרוניים שקשורים לכמה סוגיות שעולות בו: מדרש השמות המוצפנים, מקורותיו החסידיים של המחבר, הנוסחים השונים בכתב-יד, והנוסח המיוחד של הספר ביידיש" -- מעטפת אחורית.

In this work we give a complete answer as to the possible implications between some natural properties of Lebesgue measure and the Baire property. For this we prove general preservation theorems for forcing notions. Thus we answer a decade-old problem of J. Baumgartner and answer the last three open questions of the Kunen-Miller chart about measure and category. Explicitly, in \S1: (i) We prove that if we add a Laver real, then the old reals have outer measure one. (ii) We (...) prove a preservation theorem for countable-support forcing notions, and using this theorem we prove (iii) If we add ω 2 Laver reals, then the old reals have outer measure one. From this we obtain (iv) $\operatorname{Cons}(\mathrm{ZF}) \Rightarrow \operatorname{Cons}(\mathrm{ZFC} + \neg B(m) + \neg U(m) + U(c))$ . In \S2: (i) We prove a preservation theorem, for the finite support forcing notion, of the property " $F \subseteq ^\omega\omega$ is an unbounded family." (ii) We introduce a new forcing notion making the old reals a meager set but the old members of ω ω remain an unbounded family. Using this we prove (iii) $\operatorname{Cons}(\mathrm{ZF}) \Rightarrow \operatorname{Cons}(\mathrm{ZFC} + U(m) + \neg B(c) + \neg U(c) + C(c))$ . In \S3: (i) We prove a preservation theorem, for the finite support forcing notion, of a property which implies "the union of the old measure zero sets is not a measure zero set," and using this theorem we prove (ii) $\operatorname{Cons}(\mathrm{ZF}) \Rightarrow \operatorname{Cons}(\mathrm{ZFC} + \neg U(m) + C(m) + \neg C(c))$. (shrink)

If, at the outset, we postulate the totality of Jewish thought and lay down the principle of its organic unity and its call to universalism, thus asserting the active solidarity which dominates its relations with Jewish religious and intellectual life in the Maghreb, if we state that both have a privileged interrelationship and use the same modes of expression, then we must add that Maghrebian Judaism is an integral part of the intellectual space, the cultural landscape and the civilization of (...) the Muslim West where it was born, blossomed and bore fruit. (shrink)

The author encountered evocations of suffering and death in all the studies and research he devoted, over 40 or so years, to the intellectual, social and religious life of western Muslim Judaism, and indeed the whole of traditional Jewish thought and its varied modes of expression: rabbinical law, Hebrew poetry, the literature of homily and preaching, mystical writings and the kabbala, dialect and popular literatures in Judeo-Arabic and Judeo-Berber. Some passages are taken from the Zohar (‘The town the angel of (...) death cannot enter’, for instance). The author also refers to the Talmud and magic therapeutics, the power of sacred names, Jewish and Muslim miracle workers, hunting down and casting out demons, etc. Agony, refusal to die, joyous commemoration of death, the cemetery and the cult of the dead, Judeo-Muslim pilgrimages, the wealth of the customs, beliefs and rites of the past lead the author to reflect on the question of death in the present-day world. (shrink)

本书系作者专心致志撰写22年而成的150余万字的《新伦理学》(商务印书馆2008年修订版)之精粹。它几乎将每个理论问题都化为一个鲜活的人生案例,通过解析各个案例而系统展现伦理学博大精深之原理,因而名之 为《伦理学与人生》。.

本书指出科学的伦理学有三个组成部分:一、道德实体,即伦理行为事实如何;二、道德主体,即道德目的,社会为何制定道德;三、道德价值,即伦理行为应该如何。本书一方面揭示了人类伦理行为的类型及其所遵循的四大规 律;另一方面从社会创建道德的目的中推导出了人类伦理行为的善恶六原则以及公平、平等、自由、异化等治理社会的道德原则和幸福、贵生等善待自己的道德原则。.

In this paper we study the question assuming MA+⌝CH does Sacks forcing or Laver forcing collapse cardinals? We show that this question is equivalent to the question of what is the additivity of Marczewski's ideals 0. We give a proof that it is consistent that Sacks forcing collapses cardinals. On the other hand we show that Laver forcing does not collapse cardinals.

We construct a Borel maximal cofinitary group.

This article is a revised version of a lecture delivered at the Colloque ‘Histoire des Mentalités, Histoire des résistances, ou les Prisons de longue durée’, Aix-La Baume, 20–21–22 septembre 1980.

本书着眼于优秀传统价值观融入社会主义核心价值观的实践需要和中国价值观走向伟大复兴的时代需要，对中国传统价值观及其现代转换做了系统研究。传统价值观是中国传统社会不同时期和不同范围存在过或流行过的各种价值 观中，那些得到中华民族普遍认同或普遍信奉的基本内容及其意蕴。本书将传统价值观的主要内容概括为十种主要思想、十一种主导观念、十一种基本精神和九种实践体现，对传统价值观的创造性转化和创新性发展提出了一系列 对策和建议。.