Green innovation has been attracting much attention from academia and practice, but the influence of religion as an important informal institutional factor has not been fully investigated in existing studies. Taking Chinese listed companies from 2008 to 2019 as a sample, this study attempts to examine the relationship between religious atmosphere and corporate green innovation performance. The empirical results indicate that a religious atmosphere (Buddhism and Taoism as a whole) can significantly improve corporate green innovation performance, particularly high-quality green innovation. (...) The positive association between religion and green innovation performance is attenuated by pervasive formal institutions (i.e., environmental regulation), indicating that there is a substitutive effect between religion and formal institutions. We also find that Taoism mainly supports these results, while Buddhism has a limited impact, showing that there is a heterogeneous effect between different religions. We further find that the positive impact of religious atmosphere on green innovation performance is more pronounced in low-governance enterprises and low-polluting industries. This study contributes to research on the antecedents of corporate green innovation and the consequence of religion, which is of great significance to the value of religion in business practice. (shrink)

The authors at times propose that robots are mere depictions of social agents (a philosophical claim) and at other times that people conceive of social robots as depictions (an empirical psychological claim). We evaluate each claim's accuracy both now and in the future and, in doing so, we introduce two dangerous misperceptions people have, or will have, about social robots.

The massive amount of information brought about by the era of big data has enormous potential value. In-depth discussion and analysis of solving the information asymmetry between tax collection and taxpayers are keys. This paper provides an in-depth study and analysis of the fiscal and tax intelligent risk management strategies of listed companies in the big data environment. The tax risk management of listed companies is optimized. Tax authorities should follow the development trend of big data, apply big data thinking, (...) comprehensively excavate and utilize tax-related information, and improve the tax risk management model. At the same time, they should make full use of information technology to solve the problem of information asymmetry between tax collection and taxpayers and improve the quality and efficiency of tax risk management. The work discusses the problems of the current tax collection and management model in terms of management thinking, information collection, data analysis, legal system, and talent technology, and analyses the challenges brought by big data technology to the tax collection and management model as well as tax source management and tax informatization. (shrink)

Burnout is a serious problem in the teaching profession. Research suggests that career calling could be regarded as a protective factor against burnout; however, the mediating mechanism underlying this relationship remains to be explored. The purpose of this study was to test the mediating roles of work engagement and teachers' psychological capital. A total of 3,300 teachers completed a self-report questionnaire. Results showed that the relationship between career calling and burnout was mediated by work engagement and teacher psychological capital. These (...) findings provide insights for preventing burnout among teacher groups. (shrink)