This paper provides estimates of the economic welfare effects of tobacco taxation in India, S.Africa, S.Korea, Japan and the European Union. It argues that past studies of the cost-benefits of smoking are flawed as they fail to net out Paretoirrelevant pecuniary externalities. It estimates tobacco demand for both the myopic and rational addiction models and finds the latter invariably perform better. It finds that the net welfare losses associated with current tax levels an increase over current taxation of 10% and (...) an increase of 10% a year for!0 years in all these countries, but particularly in the poorest, are large.Cet article fournit des estimations des effets des taxes sur le tabac sur le bien-être : l’Inde, l’Afrique du Sud, la Corée du Sud, le Japon et l’Union Européenne. L’article soutient que les analyses antérieures des coûts et des bénéfices de la cigarette sont erronées car elles ne tiennent pas compte des externalités pécuniaires non pertinentes dans un monde parétien. Il donne des estimations de la demande non tant pour les modèles myopes que pour ceux supposant une addiction rationnelle et constate que ces derniers donnent de meilleurs résultats. Il en ressort aussi que les pertes nettes de bien-être associées aux niveaux actuels de taxes, à une augmentation de 10% des taxes actuelles et à une augmentation annuelle de 10% des taxes sur 10 ans dans toutes les zones étudiées, mais particulièrement dans les plus pauvres d’entre elles, sont conséquentes. (shrink)

This paper is intended to investigate the role of Venture-Capital Syndication background in the relationship between intellectual capital and portfolio firm performance ; specifically, this article examines the moderating effect of VCS’s leading firm background and member heterogeneity on the effect of IC on PFP. This study used a modified VAIC model to measure IC to compose a 4-component variable including human capital, structural capital, relational capital, and innovation capital. The data were collected from VCS-backed and listed firms in China (...) during 2014 to 2018 applying the pooled OLS model for hypotheses test, Generalized Method of Moments to reduce endogeneity and unobserved factor control, and also return on equity instead of ROA for the robustness test. Empirical results showed that IC and its components can improve PFP for VCS-backed firms in China; in detail, IC showed greater impact on performance of firms invested by foreign lead investors than in private or government VCS, specially reflected in the impact of innovation capital on PFP. Furthermore, IC showed weaker impact on PFP of mixed VCS-backed firms compared to pure VCS-backed firms and showed diminished effect on higher VCS member heterogeneity mainly reflected in the impact of relational capital on firm performance. These findings propose a new way of combining IC and VC to improve firm performance and are beneficial to theoretical development of IC and VC as well as a perspective for VC firm managers to choose suitable partners prior to join a VCS. (shrink)

The primary purpose of this study is to link the effects of consumer personality traits on green buying intention via the mediating variable of consumer ethical beliefs so as to extend the context of green buying intentions with consumer ethics literatures. Based on a survey of 545 Taiwanese respondents, consumer personality traits were found to significantly affect consumer ethical beliefs. The results also indicate that some dimensions of consumer ethical beliefs significantly predict consumer intention to buy green products. Generally speaking, (...) this study enhances our knowledge of consumers’ ethical decision-making in the context of green consumption behaviors. Theoretical and managerial implications, limitations, and future research are also provided. (shrink)

Decision making in any brain is imperfect and costly in terms of time and energy. Operating under such constraints, an organism could be in a position to improve performance if an opportunity arose to exploit informative patterns in the environment being searched. Such an improvement of performance could entail both faster and more accurate (i.e., reward-maximizing) decisions. The present study investigated the extent to which human participants could learn to take advantage of immediate patterns in the spatial arrangement of serially (...) presented foods such that a region of space would consistently be associated with greater subjective value. Eye movements leading up to choices demonstrated rapidly induced biases in the selective allocation of visual fixation and attention that were accompanied by both faster and more accurate choices of desired goods as implicit learning occurred. However, for the control condition with its spatially balanced reward environment, these subjects exhibited preexisting lateralized biases for eye and hand movements (i.e., leftward and rightward, respectively) that could act in opposition not only to each other but also to the orienting biases elicited by the experimental manipulation, producing an asymmetry between the left and right hemifields with respect to performance. Potentially owing at least in part to learned cultural conventions (e.g., reading from left to right), the findings herein particularly revealed an intrinsic leftward bias underlying initial saccades in the midst of more immediate feedback-directed processes for which spatial biases can be learned flexibly to optimize oculomotor and manual control in value-based decision making. The present study thus replicates general findings of learned attentional biases in a novel context with inherently rewarding stimuli and goes on to further elucidate the interactions between endogenous and exogenous biases. (shrink)

Motivated by contemporary debates concerning whether directors inappropriately deploy corporate funds for corporate political donations and the limited research into managerial influence on corporate political donations, we examine the impact of director influences from a network perspective. Using a sample of large listed Australian corporations and their political party donation activity during 2000–2007, we find that both the professional and non-professional networks of directors influence corporate political donations. We observe these influences in relation to donations at the federal and state (...) levels, and with respect to the choice of recipient political parties. (shrink)

We investigate how firms adjust corporate pension plans in response to economic policy uncertainty (EPU). Using a sample of US-listed firms, we find that firms increase pension underfunding levels when facing higher EPU. The result is robust to controlling for pension portfolio returns, discount rates, plan sizes, pension liability, numbers of employees, other macroeconomic factors, difference-in-differences and instrumental variable estimation, and additional evidence of pension risk-shifting. Further analysis reveals that financial distress and information asymmetry induced through EPU are the potential (...) channels. The effect is stronger for firms having CEOs being excessively paid, using cash flow as a performance metric in CEO compensation, paying high dividends, and having short-term institutional investors, whereas the presence of unions, positive corporate culture, and social capital alleviate the effect. Notably, managers, not shareholders, appear to be the party reaping the benefits. Our findings suggest that firms may shift risk to employees in response to heightened uncertainty and institutional characteristics play a moderating role in this crucial business ethics issue. (shrink)

Procrastination describes a ubiquitous scenario in which individuals voluntarily postpone scheduled activities at the expense of adverse consequences. Steel pioneered a meta-analysis to explicitly reveal the nature of procrastination and sparked intensive research on its demographic characteristics. However, conflicting and heterogeneous findings reported in the existing literature make it difficult to draw reliable conclusions. In addition, there is still room to further investigate on more sociodemographic features that include socioeconomic status, cultural differences and procrastination education. To this end, we performed (...) quantitative sociodemographic meta-analyses to fill this gap. It was found that the general tendency and academic procrastination tendency of males were stronger than females. No significant effects of differences in socioeconomic status, multiculturalism, nationality, family size, and educational background were found to affect procrastination tendencies. Furthermore, it was noteworthy that the gender differences in procrastination tendencies were prominently moderated by measurements, which has a greater effect on the Aitken Procrastination Inventory than on the General Procrastination Scale. In conclusion, this study provides robust evidence that males tended to procrastinate more than females in general and academic profiles, and further indicates that procrastination tendencies do not vary based on sociodemographic situations, including socioeconomic status, multiculturalism, nationality, family size, and educational background. (shrink)

The COVID-19 crisis has called into question the utilitarianism-oriented human-wildlife relations and the legitimacy of wildlife protection regime in China. The pandemic has triggered significant, swift, and encompassing changes in policies. Drawing on insights from historical institutionalism, we argue that COVID-19 constitutes a critical juncture in China’s wildlife protection policy.

This paper evaluates Tu Wei-ming's proposal that the Confucian ideal model of human society should be viewed as a fiduciary community. To do the evaluation, I provide a systematic elaboration of Tu's proposal, which is essentially absent in Tu's writings, and a systematic explication of the Confucian theory of fiduciarity, which is supposed to be the theoretical foundation of Tu's proposal but is completely absent in the studies of Confucianism, including Tu's own. On the basis of these studies, I conclude (...) that the notion of fiduciary community is entailed by the Confucian tradition; tapping the resource of the Confucian tradition for appreciating, supporting and justifying a properly defined model of fiduciary society is practically relevant and important to the modern world; however, given Tu's own definition, the model of fiduciary community does not sufficiently characterise the Confucian ideal society. In the end, I suggest a new way to study Confucian social ideals. (shrink)

Access to urban green space is associated with the enhancement of health and disparities in access generate issues of spatial equity and socioenvironmental justice. The aim of this study is to measure spatial accessibility and investigate access disparities to UGSs in urban areas of Harbin, China. A Gaussian-based two-step floating catchment area method and spatial autocorrelation analysis were used to measure the accessibility and evaluate its distribution patterns in residential tracts. Bivariate correlation was employed to examine the statistical relations between (...) demographic characteristics of residential tracts and green space access. The results show that most residential tracts have minimal green space access within walking distance, while a few have limited access within cycling distance. Additionally, spatial disparities were found with low-accessibility tracts clustering in the center of the city, while high-accessibility tracts were located in northern and southern suburbs. Demographic disparities were also identified in the study: females have less access to UGS than males, areas with a high birth rate generally have more access, and population density is negatively associated with UGS access. The findings not only indicate that Harbin has an uneven distribution and disproportionate provision of UGS for urban residents but also identify which areas and population groups within the city are disadvantaged in access to UGS and thus provide suggestions for future construction and provision of UGS. (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)

Background: Upper limb functional exercise has a positive effect on promoting the rehabilitation of upper limb function. However, little is known, about what drives postoperative patients to engage in and even maintain the advised exercises. This study integrated the health action process approach and the theory of planned behavior theory to investigate the psychosocial determinants on the initiation and maintenance of ULFE in breast cancer patients. In addition, this study also tests key hypotheses relating to reasoned and implicit pathways to (...) ULFE and its maintenance among postoperative patients with breast cancer.Methods: Purposive sampling was used to recruit patients from two breast cancer wards in a provincial hospital in Jiangsu, China. Patients completed self-reported questionnaire about constructs from integrated theories concerning ULFE at an initial time point : task self-efficacy, positive outcome expectations, negative outcome expectations, risk perception, attitude behavior, subjective norm, perceived behavioral control, behavioral intention, and ULFE-in hospital. Three months later, patients self-reported: maintenance self-efficacy, action planning, coping planning, recovery self-efficacy, and ULFE-maintenance.Results: The model has a good fit. For behavioral intention of ULFE, subjective norm and perceived behavioral control were positively directly related to behavioral intention. Regarding the initiation of ULFE, perceived behavioral control and behavioral intention had a direct positive relation to ULFE-IH. In the maintenance of ULFE, action planning, coping planning, maintenance self-efficacy, and recovery self-efficacy all had significant positive relation on ULFE-M. In addition, maintenance self-efficacy had a significant positive association on action planning, coping planning, and recovery self-efficacy. Coping planning was significantly predicted by behavioral intention. Additionally, behavioral intention is a mediator of subjective norm and perceived behavioral control to ULFE-IH. Action planning, coping planning, and recovery self-efficacy are mediators of maintaining self-efficacy to ULFE-M.Conclusions: This study presents the first attempt to integrate the health behavior model in ULFE in postoperative patients with breast cancer. The study has shown that the HAPA-TPB integrated model has good applicability and effectiveness to explain and predict ULFE initiation and maintenance. Future work can be considered to develop appropriate intervention strategies based on this integrated behavioral theory. (shrink)

This study explored how the nature of CEOs’ human capital affects the scope of their firms’ corporate social responsibility initiatives. By integrating upper echelons theory with the attention-based view of the firm, the analyses showed that generalist CEOs with a broader range of knowledge and skills tend to aim their firms’ corporate social responsibility efforts toward a broader range of responsibility domains than do specialist CEOs with a narrower range of knowledge and skills. The difference is weaker when a firm’s (...) board has a sustainability committee or when industry peers are active in a broad range of corporate social responsibility domains. These findings are supported by data on S&P 1500 firms spanning 2000 to 2018. (shrink)

The problem with the politics of victimhood, as conducted by revolutionaries and counterrevolutionaries engaged in ideological conflict, is that it creates a morally arbitrary hierarchy of victims that can then be used to justify the worst moral transgressions against the "other.".

It has been widely assumed and proven that a firm’s research and development investment is limited if the availability of cash flow is constrained. The purpose of this study is to verify the opposite proposition: whether firms invest heavily in R&D when more cash flow is available. This paper discusses the heterogeneous relationship between cash flow from different sources and the R&D investment of firms. The study divides the firm’s cash flow into three categories according to the business activities that (...) generate firm finance: cash flow from operating activities, cash flow from investing activities, and cash flow from financing activities. On this basis, a dynamic R&D investment model is constructed, and the relevant data for Chinese listed firms are used for the empirical research. The study finds that Chinese listed firms do not necessarily spend more cash on R&D investment, even if the availability of cash flow is not constrained. For young firms, CFO and CFI do not significantly correlate with R&D investment, and CFF significantly negatively correlates with R&D investment. For mature firms, the correlations between cash flow generated from different activities and R&D investment are nonsignificant. (shrink)

The ambiguous development trend of cultural globalization brings both opportunities and challenges to China’s cultural development. English major in colleges and universities, a discipline of cross-cultural education, should look at the cultural communication of the target country dialectically based on the national consciousness of the home country. Since the end of the 20th century, administrators and scholars have paid attention to critical thinking, critical cultural awareness, and critical skills in cross-cultural communication, which are important components of the cross-cultural meaning system. (...) Therefore, all these are collectively referred to as critical cross-cultural literacy. On the basis of the research paradigm of systemic functional linguistics, a language is a semiotic system that creates meaning. Thus, to help students construct and improve their individual CCCL repertoire, teachers need to guide them to critically study and analyze the discourse purpose of the textbook author as well as their language methods and strategies to enrich their meaning potential. (shrink)

How "red", "green" were defined? Through analyzing how two children with congenitally inverted color sensations corresponding to red flags and green grass accept their grand mothers’ teaching about colors, the paper get opposite conclusions against logical empiricism. The “red” and “green” and other names of properties of objects were defined by objective physical properties (or together with behavior, such as in defining “beauty”), instead our sensations. So language directly points to things in themselves passing through sensations and presentative world. It (...) is not that things in themselves are unknowable, but that sensations and presentative world cannot be exactly described by daily language. (shrink)

Prioritizing friendship is associated with many health and well-being benefits. However, to date, there have been relatively few studies that have examined cultural moderators of the link between friendship and important outcomes. In other words, is prioritizing friendships more beneficial in some contexts than others? In the current study, we examined how culture- and country-level factors were associated with the importance people place on friendships and the benefits derived from this importance. The sample comprised of 323,200 participants from 99 countries (...) from the World Values Survey. Multilevel analyses revealed that women, people with higher levels of education, and people living in countries that are more economically equal and high in indulgence placed more value on friendships. Prioritizing friendships in life was associated with better health and well-being, but these associations depended on many cultural factors. The findings are discussed in the context of the ways in which friendships can enrich health and well-being across different settings. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:中国音乐教育与国际音乐教育 [Chinese Music Education and International Music Education] by Jianhua GuanMengchen LuJianhua Guan, 中国音乐教育与国际音乐教育 [Chinese Music Education and International Music Education] (Nanjing: Nanjing Normal University Press, 2013)In Chinese Music Education and International Music Education, Jianhua Guan examined Chinese music education and curriculum in relation to other countries’ music education through the lenses of internationalization. Written in Chinese, there were three sections with several chapters in each and one (...) appendix that documented interviews with American music educators such as Bennett Reimer.In the first section entitled, “On the Philosophy and Culture of Music Education,” Guan pointed out that global cultural development in the twenty-first century has influenced Chinese music education. He wrote richly on a diverse array of topics, including globalization, music education based on Chinese culture, music education during the Space Age, Chinese music education in institutions of higher learning, philosophy of music education, and the internationalization of music education. He concluded the first section by introducing the ideas of Chinese music educator Dan Zhaoyi, Chinese musicologist Wang Guangqi, American postmodern cultural and music education, and Reimer’s philosophy of music education. [End Page 194]The second section, “Music Education Curriculum and Teaching,” began by examining challenges faced by the twenty-first century Chinese music classroom. Subsequently, he discussed how teaching approaches in Chinese music education have changed in the twenty-first century, how traditional Chinese music may be taught in the Chinese classroom, and music as part of a multidisciplinary curriculum in secondary education. This was followed by a survey of thirty years of Chinese music education, music education in American universities (such as Wesleyan University), and the Suzuki mother tongue approach to music education. Throughout this section, Guan’s writings were interspersed with chapters translated from writings by Canadian, American, and Japanese scholars, such as in the chapter on “How Music Help Students’ Cognitive Development.” There was also a translation of an introduction to the Indian concept of Guru-Shisya Parampara.In the final section, entitled “On International Multicultural Music Education,” Guan discussed diverse approaches to music education in various parts of the world. Furthermore, he noted the writings of scholars such as Bruno Nettl and Alan Merriam, as well as James Albert Banks, Ram Mahalingam, and Cameron McCarthy. To create awareness of the international music education community, he covered important organizations such as the International Society for Music Education (ISME) as well as the United Nations Educational, Scientific and Cultural Organization (UNESCO). Discussing issues closer to China, he compared the issue of race in China with that of the United States, noting that racial problems are less pronounced in China due to its non-immigrant population. He concluded by writing about Chinese approaches to multicultural music education, making references in particular to two important conferences in China. Following the third section of the book, Guan presented interview transcripts with music educators such as Bennet Reimer.There is much to recommend about Guan’s work. First, he argued that philosophy of music education should be undergirded by culture, a position which he coined “music cultural philosophy” (yinyue wenhua zhexue 音樂文化哲學).1 For him, as the twenty-first century is one that is marked by globalization and multicultural development, musical traditions from different cultures, languages, ethnicities, and religions should not be neglected. Meanwhile, the establishment of the International Society for Music Education (ISME) creates an environment to better understand the inter-relationships between diverse cultures within music education.2 Guan argued for the importance of embracing diverse musical traditions for now and the future, navigating music education in China toward a multicultural philosophy. As music is related to history, culture, and human behavior, it is crucial for us to connect our cultures to others through music and contribute to societal development. In emphasizing the role of culture, Guan [End Page 195] contributed richly to philosophy of music education in China, which has in recent years been influenced by major philosophies from the West. He encouraged China to look within itself to shape its own philosophical thinking.Second, Guan appealed for China to have its own music education system, one which places traditional Chinese music and Chinese culture at its core, so as to free China from... (shrink)

In the following paper I discuss the under-appreciated role that the concept of the morally serious person plays in Aristotle’s moral philosophy. I argue that the conventional English rendering of spoudaios as “good” has a tendency to cut us off from important nuances in Aristotle’s consideration of the virtuous person. After discussing aspects of his use of the concept in the Nicomachean Ethics and the Politics I dismiss a misunderstanding of seriousness as a kind of morally indifferent personality trait. I (...) close by briefly reflecting on how an absence of moral seriousness characterizes much contemporary moral theorizing and produces what Anscombe described as the “corrupt mind.”. (shrink)

Alasdair MacIntyre once famously asked “is patriotism is a virtue?” but never quite answered the question. In this paper, I seek to provide a more concrete response by analyzing whether patriotism fits the model of an Aristotelian natural virtue. Since Aristotle himself does not offer an extensive discussion of patriotism as a virtue, I take my inspiration from St. Thomas who does clearly regard something like patriotism as a part of the natural virtue of piety. After exploring the significance of (...) Thomas’s key claim that patriotism is owed to the “sources of our being,” I sketch the structure of moral virtue in Aristotle with an emphasis on his claim that all the virtues are. Finally, I show how patriotism fits the model of an Aristotelian natural moral virtue and conclude by addressing a few natural objections. (shrink)

This book provides a comprehensive understanding of the linkages between business and society by addressing key issues in corporate social responsibility, sustainability, ethics and governance. Thanks to the different visions and perspectives offered by a global group of authors with a broad range of expertise, the book offers a full spectrum of theoretical and practical approaches. Further, it combines the latest theoretical thinking with reviews of frameworks, cases and best practices from various industries and nations. In particular, the book offers (...) a historical perspective on the origins of CSR and discusses CSR in relation to sustainability and management, with a special focus on CSR in Asia. (shrink)

The Obama administration’s HHS mandate to force Catholic and other religious organizations to provide insurance coverage for morally objectionable practices has been the source of a great deal of controversy. While the religious liberty question has received the most attention, the mandate reveals a yet deeper problem in the mainstream acceptance of contraception and even abortion as a normal part of medical practice. The author argues that these practices constitute a deep corruption of medicine itself, away from its original meaning (...) as a kind of restorative justice grounded in a substantive understanding of the human good and towards a formalist emphasis on preference satisfaction and patient autonomy. (shrink)

Collections are a group of multimeric proteins mostly consisting of 9–18 polypeptides organised into either ‘bundle‐of‐tulips’ or ‘X‐like’ overall structures. Each polypeptide contains a short N‐terminal segment followed by a collagen‐like sequence and then by a C‐terminal lectin domain. A collectin molecule is assembled from identical or very similar polypeptides by disulphide bonds at the N‐terminal segment, formation of triple helices in the collagen‐like region and clusters of three lectin domains at the peripheral ends of triple helices. These proteins can (...) bind to sugar residues on microorganisms via the peripheral lectin domains and subsequently interact, via the collagen‐like triple‐helices, with receptor(s) on phagocytes and/or the complement system to bring about the killing and clearance of the targets without the involvement of antibodies. The collectins can also bind to phagocyte receptor(s) to enhance phagocytosis mediated by other phagocytic receptors. Lack, or low levels, of collectin expression can lead to higher susceptibility to infections, especially during childhood when specific immunity has not fully developed. Therefore, the collectins play important roles in the enhancement of innate immunity. (shrink)

This brief response cannot adequately address all of the challenging issues raised by Robert Meister in his reply, so I hope only to clarify our main points of contention that will likely continue beyond this exchange.

Based on data collected from a representative-sample survey conducted in five Chinese cities (Shanghai, Guangzhou, Wuhan, Chengdu, and Hangzhou) in the middle of 2008, this study examines the behavioral orientations of Chinese middle class toward the local elections which are held in urban areas, and the attitudinal orientations of Chinese middle class toward the current regime. The results indicate that there is a strong division within the group of the middle class, especially along the lines of the relationship with the (...) state. Therefore, this study suggests that the Chinese middle class is a class without a shared class identity. (shrink)

Prosocial motivation refers to the employees’ willingness to invest for the sake of helping others. It improves basic and applied research behaviors of employees and the interaction between them. Employees’ innovation behavior depends on prosocial motivation because the motivation to protect the interests of others may promote knowledge sharing and knowledge coupling. However, there is a research gap in solving the optimal solution of prosocial motivations that facilitates different types of innovation behaviors based on the combination of prosocial motivations. We (...) perform a qualitative comparative study on the effect of the motivation configurations on innovation behaviors. We find that highly basic and highly applied research behaviors share in common collectivism-based, principlism-based, contextual, and situational motivations which work in all configurations. But the core conditions between the two are different, which are principlism-based and situational motivations, respectively. In addition, both highly basic-to-applied and highly applied-to-basic transformation behaviors share the same core condition and the same secondary conditions with highly basic and highly applied research behaviors, respectively. Moreover, the behaviors of non-highly basic research and non-highly basic-to-applied transformation share the severe absence of egoism-based motivation as the core condition in common. Non-highly behaviors of applied research and applied-to-basic transformation have a common point of the severe absence of the pressure-based type as the key. Finally, we also analyze active and passive prosocial degrees of all types of high/non-high innovation behaviors. Our study deepens the academics’ thinking on multi-dimensional prosocial motivation and the classification management of coupling innovation behavior and provides implications for practice. (shrink)