Tourist destinations with cultural heritage have arisen as a prominent issue in tourism literature. Creating a positive image of the destination can influence tourists’ satisfaction and willingness to return. The goal of this research is to investigate the relationship between destination image formation (DIF), tourist satisfaction (TS), and tourist trust (TT). As a result, the structural relationships between local community participation (LCP), authenticity (A), access to local products (ALP), TS, and TT were investigated in this study. This study used a (...) quantitative approach based on a survey of 644 domestic and foreign tourists visiting the Guangdong cities of Guangzhou, Foshan, and Shenzhen. The statistical software SmartPLS 3.3.3 was used to determine the relationship between variables in the research model using structural equation modeling. The outcomes show a positive correlation between LCP, A, and ALP, which led to tourist satisfaction and, eventually, tourist trust. It is concluded that the DIF and TS may result in increased tourist trust. There is also a discussion of additional theoretical contributions, practical implications, and limitations. The outcomes of this study will help to shed light on the variables that encourage and promote tourism in developing countries. (shrink)

This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in (...) the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values. (shrink)

This article assumes that a profession is a number of individuals in the same occupation voluntarily organized to earn a living by openly serving a moral ideal in a morally-permissible way beyond what law, market, morality, and public opinion would otherwise require. Our question is whether the concept of profession may have a far wider range than the term, so that, for example, pointing out that a certain language lacks a word for “profession” in our sense, is not enough to (...) show that those who speak the language also lack the concept. We believe the survey of 71 Chinese reported here begins to answer that question. This article has four parts. The first describes who was interviewed, how, when, and so on. The second describes some important features of the survey’s questions, explaining how the questions track the concept of profession. The third part reports and interprets the results relevant to our question. The forth defends a tentative answer to the question with which we began—arguing the survey supports the claim that China has a profession of engineering. This article should serve as a “proof of concept”, that is, a model for similar studies around the world both of engineering and of other occupations thought to be professions. (shrink)

This article describes China’s century-long concern with the professional ethics of engineers, especially a succession of codes of engineering ethics going back at least to 1933. This description is the result both of our own archival research and of “philosophical history”, the application of concepts from the philosophy of professions to the facts historians (or we) have discovered. Engineers, historians, social scientists, and philosophers of technology, as well as students of professional ethics, should find this description interesting. It certainly provides (...) a reason to wonder whether those who write about codes of professional ethics as if they were an Anglo-American export unlikely to put down roots elsewhere might have overlooked many early codes outside English-speaking countries. While code writers in China plainly learned from Western codes, the Chinese codes were not mere copies of their Western counterparts. Indeed, the Chinese codes sometimes differed inventively from Western codes in form (for example, being wholly positive) or content (for example, protecting local culture). (shrink)

Recent research indicates that environmentally responsible stakeholders’ green needs and practices effectively enhance substantive or symbolic corporate environmental responsibility. However, few studies have noted the potential for these green needs and practices to backfire. We integrate moral licensing theory and upper echelons theory to develop a theoretical framework. This framework can predict the differential effects of stakeholders’ green needs on corporate green innovation, contingent on the moral credits that these needs confer upon executives. The evidence comes from the practice of (...) green bond issuance by listed firms and a quasi-natural experiment of China’s environmental tax policy. We find that a 1% increase in the regional environmental protection tax is associated with a 0.036% decrease in a firm’s green innovation. Conversely, a 1% increase in green bond issuance corresponds to a 0.020% increase in a firm’s green innovation. Moreover, these effects are enhanced when managerial discretion is high and mitigated in firms with prosocial executives. Our findings suggest that executives engage in moral mental accounting/balancing, and thus treat stakeholders’ green needs differently. (shrink)

This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. (shrink)

This paper introduces moral argument analytics, a technology that provides insights into the use of moral arguments in discourse. We analyse five socio-political corpora of argument annotated data from offline and online discussions, totalling 240k words with 9k arguments, with an average annotation accuracy of 78%. Using a lexicon-based method, we automatically annotate these arguments with moral foundations, achieving an estimated accuracy of 83%. Quantitative analysis allows us to observe statistical patterns and trends in the use of moral arguments, whereas (...) qualitative analysis enables us to understand and explain the communication strategies in the use of moral arguments in different settings. For instance, supporting arguments often rely on Loyalty and Authority, while attacking arguments use Care. We find that online discussions exhibit a greater diversity of moral foundations and a higher negative valence of moral arguments. Online arguers often rely more on Harm rather than Care, Degradation rather than Sanctity. These insights have significant implications for AI applications, particularly in understanding and predicting human and machine moral behaviours. This work contributes to the construction of more convincing messages and the detection of harmful or biased AI-generated synthetic content. (shrink)

Intelligent technology introduces both opportunities and challenges in the realm of employee ethics. While intelligent technology is widely believed to combat employee unethical behavior by enhancing transparency and reducing discretionary decisions, it may also inadvertently promote unethical conduct by triggering awareness of job substitution (i.e., intelligent technology awareness [ITA]). This study investigates how ITA affects accountants’ unethical decision-making (i.e., UDM). Drawing on the cognitive appraisal theory of stress and self-regulation theory, we theorize a double-edged sword impact of ITA on UDM. (...) Our results suggested that ITA could be appraised either as a challenge, leading to a reduction in self-regulation depletion and subsequent UDM, or as a threat, resulting in an increase in self-regulation depletion and subsequent UDM. Further, we found that organizational support for development attenuated the relationship between ITA and threat appraisal. However, the link was more pronounced when individual adaptability was high. This study offers vital insights for managing employee unethical behavior amid an evolving trend of intelligent technology-induced job replacement. (shrink)

Hybrid organizations that pursue both financial and social goals have gained significant attention within the field of corporate social responsibility (CSR). Furthermore, an ongoing concern within hybrid organization research centers on the tensions between multiple goals. We establish a behavioral theory of hybrid organizations based on both the behavioral theory of the firm (BTOF) and imprinting theory to interpret the patterns of simultaneous or sequential pursuit of conflicting goals. Drawing evidence from China's mixed-ownership enterprises (MOEs), we examine the impact of (...) institutional imprinting on managerial attention priority. Our findings show that originally state-owned MOEs simultaneously pursue financial and social goals, while originally privately-owned MOEs sequentially pursue dual goals. Moreover, the persistence and decay of this institutional imprint are affected by internal and external sources of coalition power. By examining how financial performance feedback impacts tensions of dual goals, we contribute to the literature dialogue between hybrid organizations and BTOF. (shrink)

The present study sheds light on a new psychological construct called “AI pessimism aversion” (AIPA) describing an overly optimistic view of the benefits of AI by neglecting its potential dangers. In an international sample of N = 543 participants, we observed that the construct of AIPA strongly overlaps with single-item measures for positive and negative AI attitudes. Furthermore, the structural equation model suggests that the positive association between the internal locus of control (a personality measure describing persons who see themselves (...) as steering their own lives) and positive AI attitudes was in part mediated by AIPA. We also assessed risk aversion in the present work, because high aversion of risky situations might go along with lower AIPA (the coming AI wave is characterised by high uncertainty). Surprisingly, this was not the case, and these two constructs seem to be (rather) independent. The present work should be a starting point to dive deeper into the study of AI attitudes, a highly relevant research theme for societies standing at the eve of the coming AI wave. (shrink)

This exploratory study employs the Defining Issues Test to investigate the moral reasoning levels of a sample of 228 accounting students at Xi’an Jiaotong University, Xi’an, and 192 accounting practitioners from different regions of China. The results show that on average, the P scores of Chinese accounting students and practitioners are 45.02 and 33.57, respectively. When compared with the levels of moral reasoning of their peers in Western countries, as provided in Tables 1 and 2 of Bailey et al. :1–26, (...) 2010), Chinese accounting students exhibit post-conventional levels of moral development similar to the highest levels reported, whereas Chinese accounting practitioners report post-conventional levels of moral development similar to the lowest levels of post-conventional moral development reported by the practitioners in Western countries. Furthermore, female Chinese accounting students score significantly higher on the post-conventional level of the development stage than do the male Chinese students, but there is no significant gender effect in P scores between the male and female accounting practitioners. (shrink)

本书是对中国文化思想史的研究,主要包括资政新篇;论世变之亟;中国国民党第一次钱国代表大会宣言等内容。.

With the improvement of the material standard of living, the demand of the people for spiritual culture continues to increase. In terms of tourism, people have gradually shifted from simple tourism needs to integrated tourism needs. Tourism has become an effective way for people to expand their horizons and enrich their spiritual world. Tourism is one of the first industries to apply network technology. After long-term exploration and innovation, tourism e-commerce has developed rapidly. Coupled with the advent of the era (...) of big data, the concept of customized tourism has gradually entered people’s lives. This paper mainly introduces the research on the impact of e-commerce tourism on custom tourism in the EBD and intends to provide some ideas and directions for the good development of custom tourism. This paper proposes a research strategy on the impact of tourism e-commerce on customized tourism in the EBD, including related theoretical research methods, random forest algorithms, support vector machine classification algorithms, and Bayesian estimation algorithms, which are used to customize tourism e-commerce in the EBD, and research experiment on the impact of tourism. The experimental results show that 79.84% of customers are willing to purchase related products again after experiencing travel customization services using big data technology. By using the various characteristics of tourism big data for data mining and classification, it provides users with personalized travel search services. At the same time, big data technology can provide basic technical support for customized tourism development, which shows that it can also provide customized services for users. (shrink)

According to neoclassical growth theory, there are two main patterns of economic growth, namely, intensive growth, which depends on total factor productivity, and extensive growth, which relies on factor input. This study explores the impacts of property taxes on growth patterns by considering the property tax pilots in Shanghai and Chongqing as a quasi-natural experiment. For evaluation, we applied multiple causal inference methods, including DID, PSM-DID, and a panel data approach for program evaluation. We found that the pilot of Shanghai (...) contributed to intensive growth, while the pilot of Chongqing reinforced the prevailing extensive growth. Specifically, Shanghai's property taxes restricted the buying of multiple homes and oversized homes, thereby reducing house prices and increasing TFP. Chongqing's property taxes are mainly for high-end houses, causing the substitution effect between high-end homes and ordinary houses; thus, the pilot increased the prices of ordinary houses and the average house price, which stimulated factor input and economic growth but decreased TFP. This study provides empirical evidence of the causal relationships between property taxes and growth patterns, indicating that transitional economies should avoid narrow tax bases during property tax reform for intensive growth. (shrink)

Research on the construction of traditional information science methodology taxonomy is mostly conducted manually. From the limited corpus, researchers have attempted to summarize some of the research methodology entities into several abstract levels (generally three levels); however, they have been unable to provide a more granular hierarchy. Moreover, updating the methodology taxonomy is traditionally a slow process. In this study, we collected full-text academic papers related to information science. First, we constructed a basic methodology taxonomy with three levels by manual (...) annotation. Then, the word vectors of the research methodology entities were trained using the full-text data. Accordingly, the research methodology entities were clustered and the basic methodology taxonomy was expanded using the clustering results to obtain a methodology taxonomy with more levels. This study provides new concepts for constructing a methodology taxonomy of information science. The proposed methodology taxonomy is semi-automated; it is more detailed than conventional schemes and the speed of taxonomy renewal has been enhanced. (shrink)