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

ObjectivesAbnormal brain function in ASD patients changes dynamically across developmental stages. However, no one has studied the brain function of prepubertal children with ASD. Prepuberty is an important stage for children’s socialization. This study aimed to investigate alterations in local spontaneous brain activity in prepubertal boys with ASD.Materials and MethodsMeasures of the amplitude of low-frequency fluctuations and regional homogeneity acquired from resting-state functional magnetic resonance imaging database, including 34 boys with ASD and 49 typically developing boys aged 7 to 10 (...) years, were used to detect regional brain activity. Pearson correlation analyses were conducted on the relationship between abnormal ALFF and ReHo values and Autism Diagnostic Observation Schedule and Autism Diagnostic Interview-Revised scores.ResultsIn the ASD group, we found decreased ALFF in the left inferior parietal lobule and decreased ReHo in the left lingual gyrus, left superior temporal gyrus, left middle occipital gyrus, and right cuneus. There were negative correlations between ReHo values in the left LG and left STG and the ADOS social affect score and a negative correlation between ReHo values in the left STG and the calibrated severity total ADOS score.ConclusionBrain regions with functional abnormalities, including the left IPL, left LG, left STG, left MOG, and right cuneus may be crucial in the neuropathology of prepubertal boys with ASD. Furthermore, ReHo abnormalities in the left LG and left STG were correlated with sociality. These results will supplement the study of neural mechanisms in ASD at different developmental stages, and be helpful in exploring the neural mechanisms of prepubertal boys with ASD. (shrink)

Fine’s discussion of McTaggart’s paradox and tense realism may be the most significant progress in the philosophy of time in recent years. Fine reformulates McTaggart’s paradox and develops a novel realist theory called fragmentalism. According to Fine, one major advantage of fragmentalism is its ability to account for the connection between reality and tensed truths. I will argue that fragmentalism cannot give an adequate account of this connection. The reason is that while external relations between fragments are required by this (...) kind of account, these relations are not allowed in fragmentalism. (shrink)

The long-term success of organizations is mainly attributable to employees’ psychological health. Organizations focusing on promoting and managing the flow may enhance employees’ well-being and performance to an optimum level. Surprisingly, the literature representing the role of HRM practices for their effect on work-related flow is very sparse. Accordingly, by drawing primarily on the job demands-resources model and HRM specific attribution theory, this paper develops a theoretical framework that unravels the effectiveness of specific organizational level High Involvement HRM practices in (...) activating the individual level work-related flow with beneficial effect and mediating role of affective commitment. In addition to highlighting the underlying mechanisms that may cause HIHRM practices to be regarded as resources and sometimes as demands, this paper especially proposes that these practices implemented with a focus to promote employee well-being are perceived as job resources and may positively influence affective commitment and flow, whereas these practices used as a demand to increase performance are perceived as job demands and may hinder affective commitment and flow. It is further significant to understand the possible moderating effects of emotional intelligence on the relationships among HIHRM practices, affective commitment, and flow. The paper augments the knowledge and understanding of the impact process of HIHRM practices, in particular how the HIHRM effect is sensed by the workers and thus, influences their succeeding job attitude and work experience. Finally, this work, as the first paper to link HIHRM practices with work-related flow, promotes the concept of positive psychology in the workplace. (shrink)

The Alternative Model of Personality Disorders integrates several theoretical models of personality functioning, including interpersonal theory. The interpersonal circumplex dimensions of warmth and dominance can be conceptualized as traits similar to those in AMPD Criterion B, but interpersonal theory also offers dynamic hypotheses about how these variables that change from moment to moment, which help to operationalize some of the processes alluded to in AMPD Criterion A. In the psychotherapy literature, dynamic interpersonal behaviors are thought to be critical for identifying (...) therapeutic alliance ruptures, yet few studies have examined moment-to-moment interpersonal behaviors that are associated with alliance ruptures at an idiographic level. The current study examined the concurrent and cross-lagged relationships between interpersonal behaviors and alliance ruptures within each session in the famous Gloria films. Interpersonal behaviors as well as alliance ruptures were calculated at half minute intervals for each dyad. We identified distinct interpersonal patterns associated with alliance ruptures for each session: Gloria ’s warmth was positively related with withdrawal ruptures concurrently in the session with Carl Rogers; Gloria’s dominance and coldness were related with increased confrontation ruptures in the session with Fritz Perls concurrently, while her coldness was also predicted by confrontation ruptures at previous moments; lastly, both Gloria’s dominance and Albert Ellis’s submissiveness were positively related with withdrawal ruptures. These interpersonal patterns demonstrated the promise of using AMPD dimensions to conceptualize momentary interpersonal processes related to therapy ruptures, as well as the clinical importance of attuning to repetitive, dyad-specific interpersonal cues of ruptures within each session. (shrink)

PurposeBased on social exchange theory, this study aimed to investigate, from the cost-benefits perspective, the intention to co-create open educational resources.Design/Methodology/ApproachParticipants in the study included 311 undergraduate students selected from those enrolled in a course on the China University MOOC platform. Regression analysis was conducted to examine cost and benefits factors that influenced participants’ intentions to co-create OER.Findings From the perspective of benefits, expected reciprocity, increase in knowledge self-efficacy, and creative self-efficacy were found to significantly and positively impact the intention (...) to co-create OER, while increase in internet self-efficacy was not. From the perspective of cost, perceived effort and perceived privacy were found to significantly and negatively impact the intention to co-create OER, while perceived intellectual property risks were not significant.Originality/ValueThree strategies are recommended to promote the intention to co-create OER based on the findings of this study: focusing on OER communities and developing reciprocity norms; popularizing and promoting knowledge and use of Creative Commons copyright licenses; providing easy-to-use online resource editing tools for use with OER repositories.Research Limitations/ImplicationsFuture research should explore other ages, cultural backgrounds, and types of online learning experience to help broaden the universality of the results. (shrink)

After four decades of China’s family planning policy, the shrinking family size and increasing life expectancy pose special challenges for the one-child generation in terms of providing care for aging parents. The current study explored young adults’ responses to such pressure by examining their concerns about elder care, attitudes toward nursing homes, and living arrangement after marriage in a sample of 473 Chinese working young adults from six cities in China. Results showed that although most of the young adults reported (...) to have thought about the issue of parents’ elder care, the majority did not worry a lot about it. Only children expressed similar levels of worrying as those with siblings did. However, educational level, rather than sibling status, was systematically related to concerns about parents’ elder care and attitudes toward nursing homes. People with higher education tended to worry less about elder care, and were less likely to consider placing parents in nursing homes as a violation of filial piety. Analyses of the married sub-sample revealed that only children were more likely to co-reside with parents after marriage than those with siblings. And the main reason for co-residence was that the younger generation needed their parents’ help for childcare, rather than to better take care of their parents. Implications for parents’ elder care among Chinese only children were discussed. (shrink)

This book reinterprets classical Chinese philosophical tradition along the conceptual line of human dignity. Through extensive textual evidence, it illustrates that classical Confucianism, Mohism and Daoism contained rich notions of dignity, which laid the foundation for human rights and political liberty in China, even though, historically, liberal democracy failed to grow out of the authoritarian soil in China. The book critically examines the causes that might have prevented the classical schools from developing a liberal tradition, while affirming their positive contributions (...) to the human dignity concept. Analysing the inadequacies of the western concept of human dignity, the text covers relevant teachings of Kongzi, Mengzi, Xunzi, Mozi, Laozi and Zhuangzi (in comparison with Rousseau). While the Confucian notions of humanity (Ren), righteousness (Yi), and gentleman (Junzi) bear most directly on the conception of dignity, Mohism and Daoism provide salutary corrections to the ossification of the orthodox Confucian practice (Li). (shrink)

Truth pluralism is the view that there is more than one truth property. The strong version of it (i.e. strong pluralism) further contends that no truth property is shared by all true propositions. In this paper, I help strong pluralism solve two pressing problems concerning mixed discourse: the problem of mixed inferences (PI) and the problem of mixed compounds (PC). According to PI, strong pluralism is incompatible with the truth- preservation notion of validity; according to PC, strong pluralists cannot find (...) any appropriate truth property for mixed compound propositions, whose atomic constituents are from different domains of discourse (e.g., <sky is blue and chocolate is tasty>). I argue that the strong pluralist is motivated to take the truth predicate in truth-involving universal statements to be deflationary to avoid the two pressing problems. Such a move entails that the truth predicate in the platitude of validity (V) for any argument, it is valid if and only if necessarily its conclusion is true when its premises are all true does not denote any substantive truth property. Instead, it is merely an expressive device to help people generalize instances of (V) to (V). Analogous stories hold for the truth predicate in the platitudes of compound (e.g., conjunction). The upshot is that, the strong pluralist can solve PI and PC by further conceding that mixed compounds are true/false in a deflationary way. (shrink)

Tianyi Zhang offers in this study an innovative philosophical reconstruction of Shihāb al-Dīn al-Suhrawardī's (d. 1191) Illuminationism. Commonly portrayed as either a theosophist or an Avicennian in disguise, Suhrawardīappears here as an original and hardheaded philosopher who adopts mysticism only as a tool of philosophical inquiry. Zhang makes use of Plato's cave allegory to explain Suhrawardī's Illuminationist project. Focusing on three areas-the theory of presential knowledge, the ontological discussion of mental considerations, and Light Metaphysics-Zhang convincingly reveals the (...) Nominalist and Existential nature of Illuminationism, and thereby proposes a new way of understanding how Suhrawardī's central philosophical ideas cohere. (shrink)

中国儒学缄默维度是在语言关闭的缄默中，转向静的深度体证，具有渊与根两个特征，集约表达为“藏心于渊，美厥灵根”，诗意表达为“氤氲一气似初春”。本书从孔子观周见金人“三缄其口”开始，以方以智证成太极丸春结 束，选取颜回、言偃、扬雄、周敦颐、朱熹、杨简、文天祥、王阳明及其后学胡直与万廷言、刘宗周、王夫之等重要儒者，溯源至孟子、《易传》、庄子、屈原四个先秦流派的展开与互动，围绕罕言与雅言、深静与真动、冲然与 恬愉、主静与持敬、艺术大美与道德至善等重点问题，挖掘中国儒学缄默维度的深蕴及特质，并展望其在现代语境的展开，重写中国儒学史。.

In his paper, “A Causal Argument for Physicalism” (Zhong, 2023), Zhong presents a novel argument for non-reductive physicalism (which he calls “A2”), based on the causal argument for reductive physicalism (which he calls “A1”), and claims that A2 is better than A1 since the premises in A2 are more plausible than those in A1. In this paper, I will argue that A2 fails to be a sound argument for non-reductive physicalism, or even physicalism per se, because the premises in A2 (...) can be fulfilled by the kind of dualism which claims that the physical event (P), the mental event (M), and their effect (E) form a causal chain and that P and M are simultaneous causes. Also, I will argue that we do have ways to strengthen A2 to block the aforementioned problem. But the only plausible way to strengthen the argument is to appeal to the conservation of energy and momentum. And this favors A1 more than A2. So, I conclude that A2 is not better than A1, and a causal argument for physicalism still naturally favors reductive physicalism. (shrink)

With the development of teachers’ psychological cognition, the moral education curriculum develops as per the changes in times. Currently, a resurgence of interest on studying teachers’ perceptions of the moral education curriculum has observed. This is because moral education curriculum of each country plays a unique role in the overall design of the country’s education curriculum. However, studies on teachers’ perceptions of the moral education curriculum are scarce, and no framework has been developed to guide the teaching and learning of (...) teachers for the moral education curriculum for schools. The moral education curriculum serves as one of the main vehicles for value education, with teachers as direct executors. It can influence the overall development of the school system and long-term development of a country. Thus, in this paper, we reviewed current literature related to teachers’ perceptions of the moral education curriculum and developed future trends considering teachers’ perceptions of the moral education curriculum in improving existing moral education programs in a country. We identified a list of keywords related to moral education curriculum and teacher perceptions and relevant to the scope of this study. These keywords were used to search the articles from the Scopus and WoS studies. Overall, 32 papers meeting the search criteria were retrieved. Further, we conducted thematic studies, and four themes were successfully identified: the model of teacher perceptions of moral and national education, the dimensions of the teacher ethics model, teaching strategies, and the role of teachers. The results of this study suggested a new framework for research trends in teachers’ perception models, particularly toward the moral education curriculum. This study contributed to the knowledge regarding teaching and learning approaches of moral education considering teachers’ perceptions of the moral education curriculum. The findings of study would benefit future studies and would improve the implementation of a country’s moral education program. (shrink)

In “Sidgwick on Bentham: the ‘Double Aspect’ of Utilitarianism”, Schofield argued that Bentham did not regard his psychological theory as part of his utilitarianism and that natural benevolence is at his disposal to mitigate the problem of the “double aspect” of utilitarianism. This paper argues that Bentham regarded his psychological theory as part of his utilitarianism and that, in a manner quite distinct from an internal, benevolence approach, he took advantage of self‐preference and thus adopted a self‐preference and artificial means‐based (...) approach, thereby still maintaining an internal approach supported by external, institutional contrivance. In so doing, he argued first that self‐preference could add to the greatest happiness; second, that benevolence would tend to facilitate the achievement of the greatest happiness, with the consequence that he endorsed the artificial cultivation of benevolence; and third, that the artificial means of the junction‐of‐interests‐prescribing principle should be adopted to bridge the gap between self‐preference and the greatest happiness. Sidgwick failed to appreciate the depth and sophistication of Bentham's logic. (shrink)

To understand the qualities of Western civilization and its modernity, to think about the future of humanity, and to understand how modern science was gestated in Western civilization: in the author’s view, these are the most important reasons to do history of science research in China. Study of the history of Western science in China is in its infancy, and there are great deficiencies leading to its lagging behind the international world of scholarship. In this situation, the most urgent task (...) is to translate as soon as possible a batch of high quality and classic books in the field, to establish a basic academic platform for research in the history of science, and, once that foundation has been laid, to deepen our researches further. Given these considerations, this essay discusses why the author translates works on the history of science, how he chooses books for translation, and his experiences as a translator. (shrink)

C.S. Peirce offered an evaluation of Bentham's philosophy to the effect that on some points Bentham's performance was of great value, but essentially, he was ‘a shallow logician’ confined to analysis of ‘lower motive’. This paper argues that Bentham's logic is deeply metaphysically based, multi‐levelled, and comprehensive. There are at least three constituent parts in his utilitarian logic: the first is his ontology, with its distinction between real and fictitious entities, and with pain and pleasure constituting the core real entities; (...) the second is his reductionism in, and analytical view of, simple and complex pleasures and pains; the third is the distinction between private ethics and public ethics. Bentham's logic is staunchly based on empiricism and truth and he developed a pragmatic utilitarian solution to overcome the potential impasse of Hume's scepticism through a mechanism of reflection. Even the doctrines of belief and abduction embraced and developed by Peirce are contained in Bentham's utilitarian logic. Bentham would certainly take Peirce's philosophy as ipse dixitism. Peirce was not in fact a serious reader of Bentham and failed to employ the distinction between argument and argumentation in his study of Bentham's logic. (shrink)

本书是一本解读鬼谷子哲学思想的文化随笔。它从总论到分篇阐述了《鬼谷子》所包涵的深邃文化精神和哲学价值并以现代实例相印证。.