We examine whether analyst coverage influences corporate fraud in China. The fraud triangle specifies three main factors, i.e. opportunity, incentive, and rationalization. On the one hand, analysts may reduce the fraud opportunity factor through external monitoring aimed at discouraging managerial misconduct, which can moderate agency problems. On the other hand, analysts may increase the fraud incentive factor by pressurizing managers to achieve short-term performance targets, which can exacerbate agency problem. In either case, the potential influence of analysts on the fraud (...) rationalization factor may be more pronounced among firms that are more dependent on the capital market for corporate finance. Using a sample of Chinese listed firms, we show a negative association between corporate fraud propensity and analyst coverage, and that this effect is more pronounced among non-state-owned enterprises, which are more reliant on the stock market for external funding. These findings suggest that analyst coverage contributes to corporate fraud deterrence in emerging economies characterized by weak investor protection. The main policy implication is that further development of the analyst profession in emerging economies may benefit investors and strengthen business ethics. (shrink)

We use institutional-related theories and a unique natural experiment that enables an exogenous test of the influence of controlling shareholders on managerial accountability to corporate fraud. In China, prior to the Split Share Structure Reform, state shareholders held restricted shares that could not be traded. This restriction mitigated state-owned enterprise controlling shareholders’ incentives to monitor managers. The data examined show the SSSR strengthens incentives of state-owned enterprise controlling shareholders to replace fraudulent management. Our findings support the view that economic incentives (...) are important to promote corporate governance and deter fraud. (shrink)

Zhu Xi was familiar with Buddhism in youth. After devoting himself to Confucianism at age 30, he became critical of Buddhism. The author shows that Zhu Xi made two basic criticisms of Chinese Buddh...

Zhu Xi regarded the Chuci as highly as the Shijing. The author argues that Zhu’s positive reading of Chuci turned on the author Qu Yuan’s patriotic intent but neglected the cultural bac...

Thomas Kuhn's Structure of Scientific Revolutions became the most widely read book about science in the twentieth century. His terms 'paradigm' and 'scientific revolution' entered everyday speech, but they remain controversial. In the second half of the twentieth century, the new field of cognitive science combined empirical psychology, computer science, and neuroscience. In this book, the theories of concepts developed by cognitive scientists are used to evaluate and extend Kuhn's most influential ideas. Based on case studies of the Copernican revolution, (...) the discovery of nuclear fission, and an elaboration of Kuhn's famous 'ducks and geese' example of concept learning, this volume, first published in 2006, offers accounts of the nature of normal and revolutionary science, the function of anomalies, and the nature of incommensurability. (shrink)

本书收的是90年代特别是后半期的文章,分哲学、马克思主义与文化两部分,包括:《跨世纪的中国哲学走向》、《处在世纪转换中的马克思主义》等。.

本书包括:探求“三个规律”;打破历史周期率;发挥制度优越性;长河东流奔大海;永无止境的求索等。.

Chat Generative Pre-Trained Transformer (ChatGPT) has been a growing point of interest in medical education yet has not been assessed in the field of bioethics. This study evaluated the accuracy of ChatGPT-3.5 (April 2023 version) in answering text-based, multiple choice bioethics questions at the level of US third-year and fourth-year medical students. A total of 114 bioethical questions were identified from the widely utilised question banks UWorld and AMBOSS. Accuracy, bioethical categories, difficulty levels, specialty data, error analysis and character count (...) were analysed. We found that ChatGPT had an accuracy of 59.6%, with greater accuracy in topics surrounding death and patient–physician relationships and performed poorly on questions pertaining to informed consent. Of all the specialties, it performed best in paediatrics. Yet, certain specialties and bioethical categories were under-represented. Among the errors made, it tended towards content errors and application errors. There were no significant associations between character count and accuracy. Nevertheless, this investigation contributes to the ongoing dialogue on artificial intelligence’s (AI) role in healthcare and medical education, advocating for further research to fully understand AI systems’ capabilities and constraints in the nuanced field of medical bioethics. (shrink)

Behaving ethically depends on the ability to recognize that ethical issues exist, to see from an ethical point of view. This ability to see and respond ethically may be related more to attributes of corporate culture than to attributes of individual employees. Efforts to increase ethical standards and decrease pressure to behave unethically should therefore concentrate on the organization and its culture. The purpose of this paper is to discuss how total quality (TQ) techniques can facilitate the development of a (...) cooperative corporate culture that promotes and encourages ethical behavior throughout an organization. (shrink)

How might we philosophize about the metaverse? It is traditionally held that the four main branches of philosophy are metaphysics, epistemology, axiology, and logic. In this article, I shall demonstrate how virtual walt-fictionalism, a particular version of virtual irrealism, is able to offer a straightforward, internally consistent, and powerful response about the metaphysics, epistemology, and axiology (ethics) of the metaverse. I will first characterize the metaverse in terms of a reality-virtuality (RV) continuum and distinguish between virtual realism and virtual irrealism, (...) before elaborating on the explanatory power and potential of virtual walt-fictionalism relative to the metaphysics, epistemology, and axiology (ethics) of the metaverse. (shrink)

To correct the misconception that incommensurability implies incomparability, Kuhn lately develops a new interpretation of incommensurability. This includes a linguistic theory of scientific revolutions (the theory of kinds), a cognitive exploration of the language learning process (the analogy of bilingualism), and an epistemological discussion on the rationality of scientific development (the evolutionary epistemology). My focus in this paper is to review Kuhn's effort in eliminating relativism, highlighting both the insights and the difficulties of his new version of incommensurability . Finally (...) I suggest that some of Kuhn's difficulties can be overcome by adopting a concept of rationality that filly appreciates the important role of instruments in the development of science. (shrink)

In this paper we examine the pattern of conceptual change during scientific revolutions by using methods from cognitive psychology. We show that the changes characteristic of scientific revolutions, especially taxonomic changes, can occur in a continuous manner. Using the frame model of concept representation to capture structural relations within concepts and the direct links between concept and taxonomy, we develop an account of conceptual change in science that more adequately reflects the current understanding that episodes like the Copernican revolution are (...) not always abrupt. When concepts are represented by frames, the transformation from one taxonomy to another can be achieved in a piecemeal fashion not preconditioned by a crisis stage, and a new taxonomy can arise naturally out of the old frame instead of emerging separately from the existing conceptual system. This cognitive mechanism of continuous change demonstrates the constructive roles of anomaly and incommensurability in promoting the progress of science. (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 (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)

本书介绍了职业道德的特征、社会主义职业道德的基本原则和规范,职业道德的教育、修养和评价等内容。.

This study conducted an empirical survey of 126 Business Ethics students in business and management departments within two universities across the Taiwan Strait to evaluate the impact on these managers-to-be of receiving an education in Business Ethics. The results show that, after receiving that Business Ethics education, students in both universities demonstrated significant improvements in the ethical weighting of their individual values, their recognition of ethical issues and their performance as ethical decision-makers. However, in respect of ethical decision-making, the behavior (...) of these students is still sub-optimal, indicating a need for further improvements in the ethical education of managers-to-be across the Taiwan Strait. (shrink)

This paper examines the relationship of ethical decision-making by individuals to corporate business ethics and organizational performance of three groups: SMEs, Outstanding SMEs and Large Enterprises, in order to provide a reference for Taiwanese entrepreneurs to practice better business ethics. The survey method involved random sampling of 132 enterprises within three groups. Some 524 out of 1320 questionnaires were valid. The survey results demonstrated that ethical decision-making by individuals, corporate business ethics and organizational performance are highly related. In summary, then, (...) high levels of organizational performance were directly attributable to high levels of applied corporate and individual ethics. Furthermore, there is a demonstrable tendency for Outstanding SMEs to reject ethically unsound practices such as padded expense accounts, tax evasion and misleading advertising. The measurement criteria used to assess organizational performance, however, did not include an objective evaluation of financial performance. (shrink)

SUR2, similar to SUR1, is a regulatory subunit of the ATP‐sensitive potassium channel (KATP), which plays a key role in numerous important physiological processes and is implicated in various diseases. Recent structural studies have revealed that, like SUR1, SUR2 can undergo ligand‐dependent dynamic conformational changes, transitioning between an inhibitory inward‐facing conformation and an activating occluded conformation. In addition, SUR2 possesses a unique inhibitory Regulatory helix (R helix) that is absent in SUR1. The binding of the activating Mg‐ADP to NBD2 of (...) SUR2 competes with the inhibitory Mg‐ATP, thereby promoting the release of the R helix and initiating the activation process. Moreover, the signal generated by Mg‐ADP binding to NBD2 might be directly transmitted to the TMD of SUR2, prior to NBD dimerization. Furthermore, the C‐terminal 42 residues (C42) of SUR2 might allosterically regulate the kinetics of Mg‐nucleotide binding on NBD2. These distinctive properties render SUR2 intricate sensors for intracellular Mg‐nucleotides. (shrink)

Do we need justification in order to know God exists? Must we infer God exists, if we are to know that he is there? How might religious experience ground belief in God?

This paper defends a Hackingian approach to the scientific realism debate by arguing against mainstream realists’ and antirealists’ common claim that no experimental arguments for the reality of posited entities can be theory-independent. Opposing this claim, I argue that some experimental arguments can warrant belief in the existence of entities without depending on the truth of the theories that posit the entities and describe their properties and the theories that explain the interactions between the entities and the experimental devices. To (...) achieve this goal, I investigate Hacking’s case of electron spraying, the famous experiment of positioning atoms by means of a scanning tunnelling microscope, and some novel experiments that use Ashkin’s optical tweezers. By introducing the distinction between theoretical properties and ontic properties, I argue that we can build up some theory-independent criteria of reality on the basis of ontic properties. Manipulability is an ontic property and the manipulation criterion is thus a theory-independent one, which should be reexamined and used for those experimental cases along a local approach to the realism debate. Resisting the mainstream realists’ and antirealists’ objections, I contend that some experiments using optical tweezers can warrant belief in the existence of the experimented entities without depending on theories. (shrink)

While the importance of fostering individual taxpayers’ (hereafter taxpayers) trust in government to encourage tax compliance is widely acknowledged, how policy actions can increase trust in government remains unclear. Thus, the main purpose of our research is to see whether policy actions that signal government benevolence during a crisis can quickly increase trust in government, and its positive implications for tax compliance intentions. Another goal of our research is to see whether such a quick change of trust is driven by (...) emotions. To test this, we use the British COVID-19 Self-Employment Income Support Scheme (hereafter SEISS) as a natural experiment. Right after the SEISS was launched to the British public, we recruited a sample of 500 British self-employed taxpayers via Prolific. Our results suggest that receiving (vs. not receiving) government support increases trust in government and enhances tax compliance intentions. In addition, trust in government mediates the positive impact of receiving (vs. not receiving) government support on tax compliance intentions. More important, our results suggest that policy actions that signal government benevolence during a crisis can increase trust in government quickly because it is driven by taxpayers’ emotions such as gratitude. These results have important implications for governments to efficiently deal with the sharp rise in public debts caused by the COVID-19 pandemic. (shrink)

Traditional correspondence theory of truth with the concept of fact encounters many serious difficulties, main one of which is that it is too difficult to explain clearly the concept of ‘fact’ and how propositions ‘correspond’ to facts. This does not mean that we should abandon the traditional correspondence theory of truth and turn to some other type theories of truth. In order to guarantee the objectivity of truth, any reasonable theory of truth must adhere to the core insight of the (...) traditional correspondence theory: it is not something in our language, nor in our mind, but something in the external world, that make the propositions we use to describe the states of affairs in the world either true or false. It is entirely possible to formulate a new correspondence theory of truth without the concept of fact but still adhering to the core insights mentioned above of the traditional correspondence theory. New correspondence theory of truth has its own metaphysical and epistemological assumptions, and also its assumption in the philosophy of language. Because of the generativity of language, in defining the concept of truth, the new correspondence theory of truth must resort to Tarskian recursive procedure. First, it gives the semantic value of the components of a proposition, defines the truth of its atomic propositions, then gradually defines the truth of its more and more complex propositions and finally of the whole proposition. Coherence is the intrinsic element of truth. The concept of truth is by no means trivial and insignificant; on the contrary, it is very substantive. The pursuit of truth is our mission. (shrink)

The view of embodied cognition believes that cognition is embodied in nature, only the dynamics involved in the interaction between cognitive activities and the nervous system, body and environment, only by closely linking the correct evaluation of time-dependent and relationship, then only can make a correct understanding of cognitive activities. The core concepts of body and environment involved in embodied cognition are different from the body and environment in the usual sense. In terms of research methods, dynamic research methods that (...) are different from traditional computer simulations are also adopted. The article first integrates and analyzes the basic position and general propositions in the discipline, then the embodied cognition are explained based on author's understanding. In addition, the suitability of dynamic research methods, its advantages and disadvantages is analyzed, and finally, a brief summary of the current status of embodied cognition research. (shrink)

The Trends in International Mathematics and Science Study found that even though children from all East Asian countries outperformed American children, American students reported higher self-evaluation of their math and science abilities than did students from East Asian countries such as China, Korea, and Japan (Mullis, Martin, Gonzalez, & Chrostowski, 2004). Such cross-cultural differences in self-appraisal fit the stereotype of the modest East Asian and contribute to the received view that East Asians have less positive self-concepts than Americans. This view (...) was summarized recently by Heine, Lehman, Markus, and Kitayama (1999) as follows: ‘‘The need for positive self-regard, as it is currently conceptualized, is not a universal, but rather is rooted in significant aspects of North American culture’’ (p. 766; but cf. Sedikides, Gaertner, & Vevea. (shrink)

Philosophy is a cognitive enterprise. In multiple senses, it is continuous with other sciences (including natural sciences, social sciences, and Humanities). (1) As far as its subject matter is concerned, like other sciences, philosophy is also a part of the overall efforts of human beings to understand the world in which we live. (2) In terms of their methodologies, there is no substantive difference between philosophy, common sense, and science. Just as scientific methodology is the refinement of common-sense methodology, philosophical (...) methodology is also the refinement and summary of common sense and scientific methodologies. (3) In terms of their utilities, philosophy and science are both designed to help people live better in the world, and to lead a decent and dignified life, especially a meaningful and valuable life. (4) It is the correct attitude and practice of dealing with the relationship between philosophy and the history of philosophy to study and enter philosophy through the history of philosophy, to critically reflect on the previous philosophical theories, to open up new fields, to use new methods, and to put forward new theories to develop philosophy. (5) The following two assertions about philosophy and science are just taken for granted, and specious: science relies on observation and experiment, and philosophy resorts to interpretation and understanding, while science focuses on "what is" and philosophy focuses on "what it should be". (shrink)

Religion inspires honesty. The love of money incites dishonesty. Religious and monetary values apply to all religions. We develop a formative theoretical model of monetary wisdom, treat religiosity (God) and the love of money (mammon), as two yoked antecedents—competing moral issues (Time 1), and frame the latent construct in good barrels (performance or humane contexts, Time 2), which leads to (dis)honesty (Time 3). We explore the direct and indirect paths and the model across genders. Our three-wave panel data (411 participants) (...) show that religious and monetary values are negatively correlated. Directly, religiosity consistently curbs dishonesty; surprisingly, the love of money has no impact on dishonesty. In the performance context, the two mediation effects reduce dishonesty. Across genders, this mediation effect is nonsignificant for males but significantly excites females' honesty. In the humane context, the two mediation effects are nonsignificant. Across genders, for the love of money, males passively curb dishonesty by omission, and females actively engage in honesty by commission. Decision-makers must challenge people's moral issues, frame them in good barrels, and help people become good apples, choice architects, and moral and ethical decision-makers, promoting the Matthew effect in religion. We offer practical implications to individuals and organizations. (shrink)

本书介绍了证据法学的基本知识、基本理论,并以科学性、准确性为原则来解决实务问题。.

LANGUAGE NOTE | Document text in Chinese; abstract also in English. “Bioethics: Cross-Cultural Explorations”一文主要是譚傑志(Joseph Tham)教授對他負責的關於推動跨文化對話的聯合國教科文組織專案的系統性報吿。文章詳盡闡述了該專案十餘年來宗教學術對話工作的模式、性質與目標，也對諸如普遍主義與多元主義、科學與信仰等經典問題在該項工作 中的重現提出了見解，並特別強調了宗教在增加生命倫理學討論的厚度方面的積極作用。(Tham 2022) (撮要取自內文首段) For religion to remain a guiding force in bioethics, it is important to maintain the sustainability of cross-cultural dialogue. In my opinion, these dialogues may encounter two difficulties. First, the high level of work that is required to create dialogues, combined with the modern phenomenon of “disenchantment,” make it difficult to find suitable successors. Second, if religious bioethics only considers pioneering positions of the (...) past without considering dynamic changes in social beliefs, it may not be able to carve out a place in the future of bioethics. (shrink)

I argue that Simone de Beauvoir’s only play Les bouches inutiles reveals the centrality of failure in Beauvoir’s feminist account of political freedom. In recent years, political theorists have mobilized failure to capture the diverse ways of being and doing that stand outside of hegemonic models of political life, with some conceiving of failure as a form of negativity. Negativity, on these accounts, captures an “antisocial” form of resistance by which subjects refuse configurations of sociality in order to achieve freedom. (...) I argue, however, that this form of negativity runs counter to the collective conception of freedom in Beauvoir’s political thought. To make this case, I interpret the play as a performance manqué and demonstrate that the failures that the women encounter in Les bouches inutiles are conditional on responses from the men. This allows me to recover a conception of failure as a form of positive negativity. What Beauvoir does in her literary theory is to conceptualize that same place of negativity, to which men have consigned women, as a place from which women might disclose themselves and their unique situations. Read in this way, failure is both the foreclosure of the space of intersubjectivity between women’s appeals and men’s responses, and at the same time opens ways for women to resist those failures. I then leverage Eve Sedgwick’s theory of the periperformative to show how, by engaging in poetic practices, women re-signify the political meanings of their bodies and become free with and through others. I conclude by stepping outside of the frame of the play to evaluate its recent resignification by contemporary readers. Doing so underscores the point that resisting failure requires ongoing practices of contestation and disclosure by subjects and audiences across time to affirm the collective dimension of freedom in feminist political theory. (shrink)

By “strong representationalism” (“SR” hereafter), I mean a version of naturalistic philosophy of mind which first naturalizes intentionality by identifying it with causation to physical properties and then naturalizes phenomenology by identifying it with intentionality or making them co-supervene on each other (Montague [2010]). Most specifically, SR will be taken as the conjunction of causal-function semantics and the intentionality-phenomenology identity thesis, the latter of which entails what I call “converse intentionalism”, the principle that experiential content supervenes on phenomenology. Because of (...) this identity thesis, SR enjoys some phenomenological plausibility which is absent from traditional physicalism of mind. However, in this paper, I shall raise an integration challenge to SR by arguing that its foundational principles do not integrate easily. I will also explore some strategies open to SR for addressing my challenge, and argue that by invoking those strategies, SR either loses its phenomenological plausibility or undermines causal-function semantics. I conclude that if my argument is correct, it provides us reason to search for new principles to replace SR’s foundations. (shrink)

Employees have their own understandings of corporate social responsibility (CSR) motives. This study investigated whether employees' different perceptions of CSR motives, including substantive CSR attribution and symbolic CSR attribution, influence their work attitudes, job satisfaction, and turnover intention. Moreover, we explore the mediating role of person-organization fit in the relationships among CSR attribution, job satisfaction, and turnover intention. We collected 687 responses for an overall response rate of 16%. The results of structural equation model (SEM) analyses show that substantive CSR (...) attribution decreases employee turnover intention and that symbolic CSR attribution increases employee turnover intention. Based on these results, we provide relevant theoretical and managerial implications. (shrink)

Over the last quarter-century, China has experienced dramatic changes associated with its development of a market economy. The character of clinical practice is also profoundly influenced by the ways in which reimbursement scales are established in public hospitals. The market distortions that lead to the over-prescription of drugs and the medically unindicated use of more expensive drugs and more costly high-technology diagnostic and therapeutic interventions create the most significant threat to patients. The payment of red packets represents a black-market attempt (...) to circumvent the non-market constraint on physicians' fees for services. These economic and practice pattern changes are taking place as China and many Pacific Rim societies are reconsidering the moral foundations of their professional ethics and their bioethics. The integrity of the medical profession and the trust of patients in physicians can only be restored and protected if the distorting forces of contemporary public policy are altered. (shrink)

Massive consumption of fossil energy since the Industrial Revolution has contributed to carbon dioxide emissions and accumulation. That, in turn, has led to global climate change, which is mainly characterized by warming. The necessity of immediate climate action can be justified from both moral and self-interest perspectives. Achieving the United Nations Intergovernmental Panel on Climate Change goal of getting the world to net-zero carbon by 2050 depends on undermining the libertarian and self-interested arguments that opponents have against trying to reach (...) this goal. First, from an ethical perspective, these opponents wrongly set the free market against the welfare state and individual property rights against the redistribution of social wealth, ignoring the possibility that their own ideal of liberty might require a welfare system. Second, it is also possible to show that morality and self-interest go together here, requiring us to reduce carbon use right now. (shrink)

This study explores the psychological mechanism underlying and the boundary condition affecting the relationship between leader unethical pro-organizational behavior (UPB) and subordinate silence. Drawing on social cognitive theory (SCT), we posit that leader UPB may decrease subordinate moral ownership, which in turn might trigger subordinate silence; we further hypothesize that corporate social responsibility (CSR) directed toward employees may weaken the relationship between leader UPB and subordinate moral ownership as well as the indirect relationship between leader UPB and subordinate silence via (...) subordinate moral ownership. A time-lagged survey of a sample consisting of 304 leader–subordinate dyads located in China supports the hypothesized moderated mediation model. This research explores the consequences of UPB and provides guidelines for practitioners. (shrink)

Environmental landscaping is known to build, plan, and manage landscapes that consider the ecology of a site and produce gardens that benefit both people and the rest of the ecosystem. Landscaping and the environment are combined in landscape design planning to provide holistic answers to complex issues. Seeding native species and eradicating alien species are just a few ways humans influence the region’s ecosystem. Landscape architecture is the design of landscapes, urban areas, or gardens and their modification. It comprises the (...) construction of urban and rural landscapes via coordinating the creation and management of open spaces and economics, finding a job, and working within a confined project budget. There was a lot of discussion about global warming and water shortages. There is a lot of hope to be found even in the face of seemingly insurmountable obstacles. AI is becoming more significant in many urban landscape planning and design elements with the advent of web 4.0 and Human-Centred computing. It created a virtual reality-based landscape to create deep neural networks (DNNs) to make deep learning (DL) more user-friendly and efficient. Users may only manipulate physical items in this environment to manually construct neural networks. These setups are automatically converted into a model, and the real-time testing set is reported and aware of the DNN models that users are producing. This research presents a novel strategy for combining DL-DNN with landscape architecture, providing a long-term solution to the problem of environmental pollution. Carbon dioxide levels are constantly checked when green plants are in and around the house. Plants, on either hand, remove toxins from the air, making it easier to maintain a healthy environment. Human-centered Artificial Intelligence-based web 4.0 may be used to assess and evaluate the data model. The study findings can be sent back into the design process for further modification and optimization. (shrink)

We examine whether anti-corruption intensity strengthens tax enforcement effectiveness in China. Using hand-collected anti-corruption data and aggregate tax enforcement data, which include the probability of tax audits and tax deficiencies, for a sample of 11,687 firm-year observations from 2012 to 2017, we find that anti-corruption intensity increases the deterrence role and the enforcement role of tax audits. We also identify the fear effect as a possible channel through which anti-corruption intensity affects tax enforcement effectiveness. Overall, the results indicate that anti-corruption (...) intensity can improve a revenue agency’s effectiveness. (shrink)