Based on the data of Chinese industrial enterprises from 2004 to 2009, a fixed-effect model is adopted in this paper to analyze the effect and the mechanism of the enterprises using the Internet on tax avoidance. The result shows that using the Internet will produce the peer effect, which enables enterprises to learn tax avoidance strategies on the Internet and makes the degree of tax avoidance between enterprises and other enterprises in the same industry converge. At the same time, using (...) the Internet has a network effect, and the more the enterprises access the Internet, the higher the degree of tax avoidance for enterprises is. In addition, the effect of the Internet on tax avoidance is influenced by the intensity of tax collection and the nature of enterprises. With a further examination, it has been found that enterprises not only acquire the two tax avoidance strategies of underreporting profits and underpaying taxes through the Internet but also master the planning strategy. (shrink)

Guilt appeals have been found effective in stimulating ethical consumption behaviors in western cultures. However, studies performed in Confucian cultural contexts have found contradictory results. We aim to investigate the inconclusive results of research on guilt and ethical consumption and to explain the inconsistencies. We aim to better understand the influence of guilt on ethical consumption in a Chinese Confucian context and to explore the culturally relevant individual-level concept of interdependent self-construal as a moderator. We build our argument on the (...) Confucian ethics of ren-yi-li where the virtue of propriety specifies role-based obligations depending on the proximity of one’s relationship to others and may thus limit ethical behaviors that are directed to those who are relationally distant. We hypothesize a positive relationship between guilt and ethical consumption that is, however, negatively moderated by interdependent self-construal. Put another way, consumers who define themselves strongly through their relationships with close others are less likely to compensate for guilt through ethical consumption. We find the hypothesized model supported in a survey of 314 Chinese consumers. The results suggest that guilt appeals can stimulate ethical consumption in Confucian cultures. However, guilt appeals may not be enough, as the moderating effect suggests that they will be most effective when combined with an ethical consumption initiative that conforms to the Confucian li principle. As this principle implies prioritizing close over distant relationships, it follows that consumers may be more likely to respond to guilt appeals which are linked to ethical consumption initiatives whose beneficiaries they feel connected to. (shrink)

In this paper, I first seek a relatively plausible formulation of the safety principle. To this end, I refute a recent form of safety by Duncan Pritchard and then defend another weaker form of safe...

The two-visual-systems hypothesis proposed by Goodale and Milner is a radical one. If it were to be true, then our common sense such as we are acting on what we are perceiving should be completely abandoned. In this paper, I argue that the hypothesis over-generalizes what happens in simple tasks to what happens in complex tasks. By contrast, I demonstrate that what happens in complex tasks is compatible with our common sense. In a word, though what we are acting on (...) may come apart from what we are perceiving in some cases, that is not the whole story. (shrink)

The diversities in the natural, social, and human environment of various regions often lead to the differences in their regional economic development level and industrial structure and layout; moderate regional differences can mobilize economic vitality and improve development efficiency, but excessive differences may lead to social instability or even turbulence. Intelligent algorithms or their improved and hybrid algorithms can recently achieve more suitable solutions to practical problems of nonlinear, discrete, nondifferentiable, and multiple constraints. Therefore, this paper's main point is on (...) the analysis of regional economic development differences based on intelligent hybrid algorithms. On the basis of summarizing and analyzing previous research works, this paper expounded the research status and significance of regional economic development differences analysis, elaborated the development background, current status, and future challenges of intelligent hybrid algorithms, introduced the methods and principles of principal component distance weighting algorithm and sequential quadratic programming algorithm, constructed a basic model for regional economic development differences based on intelligent hybrid algorithm, conducted the construction of analysis index system and the hybrid of intelligence algorithm, analyzed the regional economic development differences based on intelligent hybrid algorithm, performed the principal component analysis and time-space change analysis of regional economic development, and finally carried out a simulation experiment and its result analysis. The study results show that the intelligent hybrid algorithm can simulate the intelligent behavior of certain groups in nature when analyzing the differences in regional economic development, so that it has essentially parallelism, high accuracy, and convergence speed. The study results of this paper provide a reference for further researches on the regional economic development differences analysis based on intelligent hybrid algorithm. (shrink)

Business students appear predisposed to select disciplines consistent with pre-existing worldviews. These disciplines then further reinforce the worldviews which may not always be adaptive. For example, high levels of Social Dominance Orientation is a trait often found in business school students :691–721, 1991). SDO is a competitive and hierarchical worldview and belief-system that ascribes people to higher or lower social rankings. While research suggests that high levels of SDO may be linked to lower levels of empathy, research has not established (...) the potential relationship between another related adaptive trait in the workplace, compassion. Compassion facilitates workplace performance by lowering levels of litigation, easing stress, and facilitating cooperation. Accordingly, the following study aimed to examine the relationship between SDO and compassion while hypothesizing Economic Systems Justification would mediate this relationship. Because of the importance of compassion in the workplace, the prevalence of SDO in the business academic community and the topicality of ESJ, we conducted our study with business school students. Results confirmed all but one hypothesis. (shrink)

According to the sensitivity account of knowledge, S knows that p only if S's belief in p is sensitive in the sense that S would not believe that p if p were false. It is widely accepted that the sensitivity condition should be relativized to belief-formation methods to avoid putative counterexamples. A remaining issue for the account is how belief-formation methods should be individuated. In this paper, I argue that while a coarse-grained individuation is still susceptible to counterexamples, a fine-grained (...) individuation makes the target belief trivially insensitive. Therefore, there is no principled way of individuating belief-formation methods that helps the sensitivity account to accommodate different cases. (shrink)

Di yi juan. Si wei xue, yuan li lun he zhe xue juan -- Di er juan. Mei xue juan -- Di san juan. Fu hao fen xi he yu yan fen xi juan -- Di si juan. Wen hua xue yu dao de zhe xue juan -- Di wu juan. Shi wen juan.

To make a business case for corporate sustainability, firms must be able to sell their sustainable products. The influence that firm engagement with non-governmental organizations (NGOs) may have on consumer adoption of sustainable products has been neglected in previous research. We address this by embedding corporate sustainability in a cosmopolitan framework that connects firms, consumers, and civil society organizations based on the understanding of responsibility for global humanity that underlies both the sustainability and cosmopolitanism concepts. We hypothesize that firms’ sustainability (...) engagement and their NGO engagement influence consumer adoption of sustainable products. Empirically, we investigate the adoption of sustainable Eco-circle products made from recycled fibers marketed by Li Ning, a China-based global sportswear brand. We apply a stepwise regression approach to test our hypotheses with paper-and-pencil survey data from 217 Chinese consumers. We find adoption to be positively associated with consumers’ sustainability attitude but not with firms’ sustainability engagement. For firm–NGO engagement, these relationships are reversed: Adoption is positively associated with firm–NGO engagement, but not with consumers’ related attitude. Our results present a picture of the Chinese context in which there is a business case for corporate sustainability if firms’ words about sustainable product strategies are supported by signals from civil society about firm deeds. The results imply that in a Chinese context, firms need to be particularly aware of the role of NGOs when hoping to be rewarded for sustainability. (shrink)

To make a business case for corporate sustainability, firms must be able to sell their sustainable products. The influence that firm engagement with non-governmental organizations may have on consumer adoption of sustainable products has been neglected in previous research. We address this by embedding corporate sustainability in a cosmopolitan framework that connects firms, consumers, and civil society organizations based on the understanding of responsibility for global humanity that underlies both the sustainability and cosmopolitanism concepts. We hypothesize that firms’ sustainability engagement (...) and their NGO engagement influence consumer adoption of sustainable products. Empirically, we investigate the adoption of sustainable Eco-circle products made from recycled fibers marketed by Li Ning, a China-based global sportswear brand. We apply a stepwise regression approach to test our hypotheses with paper-and-pencil survey data from 217 Chinese consumers. We find adoption to be positively associated with consumers’ sustainability attitude but not with firms’ sustainability engagement. For firm–NGO engagement, these relationships are reversed: Adoption is positively associated with firm–NGO engagement, but not with consumers’ related attitude. Our results present a picture of the Chinese context in which there is a business case for corporate sustainability if firms’ words about sustainable product strategies are supported by signals from civil society about firm deeds. The results imply that in a Chinese context, firms need to be particularly aware of the role of NGOs when hoping to be rewarded for sustainability. (shrink)

The belongingness literature has largely examined the antecedents of non-teleworkers’ sense of belongingness, but little attention has been paid to what job-related factors could affect teleworkers’ sense of belongingness. Grounded in organizational support theory, our research focuses on why feedback quality from the direct leader brings sense of belongingness and considers how conscientiousness of teleworkers shapes this effect. Based on data from 329 participants obtained at three different time points from one technology service organization in China, our results indicated that (...) teleworkers’ perceived organizational support serves as an essential mediator of the positive relationship between feedback quality from the direct leader and sense of belongingness. Additionally, the teleworkers’ conscientiousness strengthened the positive direct effect of feedback quality on perceived organizational support and the indirect effect on sense of belongingness. The moderating role of conscientiousness in strengthening the link between feedback quality and perceived organizational support was significant for high levels of conscientiousness and not significant for low levels. Finally, we discussed theoretical and practical implications. (shrink)

With the development of our society, the diversity of the university environment has been increased. The complexity of the diversified university environment also greatly increases the frequency of campus crisis incidents. Therefore, how to evaluate the emergency response ability of college students and how to take effective response measures have become problems that need urgent attentions. In this study, the evaluation of college students’ emergency response capability based on the questionnaire-TOPSIS innovative algorithm is conducted. Firstly, the questionnaire method is used (...) to analyze the current situation of college students’ ability of emergency response, and then a comprehensive evaluation is made using the TOPSIS innovative algorithm. The results of the ranking of emergency response ability are as follows: excellent > good > undergraduate > graduate > inferior. Secondly, the reasons for the lack of ability of emergency response to students based on the evaluation results are studied intensively. Finally, the development countermeasures for college students’ emergency response ability training are put forward. (shrink)

In this paper, I explore an intriguing view of definable numbers proposed by a Cambridge mathematician Ernest Hobson, and his solution to the paradoxes of definability. Reflecting on König’s paradox and Richard’s paradox, Hobson argues that an unacceptable consequence of the paradoxes of definability is that there are numbers that are inherently incapable of finite definition. Contrast to other interpreters, Hobson analyses the problem of the paradoxes of definability lies in a dichotomy between finitely definable numbers and not finitely definable (...) numbers. To bypass this predicament, Hobson proposes a language dependent analysis of definable numbers, where the diagonal argument is employed as a means to generate more and more definable numbers. This paper examines Hobson’s work in its historical context, and articulates his argument in detail. It concludes with a remark on Hobson’s analysis of definability and Alan Turing’s analysis of computability. (shrink)

Elgar Advanced Introductions are stimulating and thoughtful introductions to major fields in the social sciences, business and law, expertly written by the world's leading scholars. Designed to be accessible yet rigorous, they offer concise and lucid surveys of the substantive and policy issues associated with discrete subject areas. Shanyang Zhao provides a unique examination of this evolving topic with a framework to address the common questions: What is self? How is self formed? and Why does self matter? Drawing a (...) fascinating distinction between self and self-concept, Zhao regards both as part of a larger constellation named the 'self-phenomenon.' He separates social determinants of self from neurocognitive prerequisites of self. Focusing on the social determinants, he reviews how social schemas shape self-concept through three intertwined mechanisms and how social resources affect self-conscious action through social position and social capital. Key Features: A clear distinction between self and self-concept A study of the self as both a social product and a social force A new framework for the sociology of the self, built on the foundation of classic works A close examination of three mechanisms of self-concept formation with specifications of the scope conditions under which each mechanism operates An analysis of the distinctiveness of human normative selves through cross-species comparison This Advanced Introduction will provide essential reading for scholars and researchers in sociology, social psychology, and social policy. (shrink)

Addressing the western understanding of the status and nature of animals and the relation of animals to the question of life, this book provides a discourse on animality through an interdisciplinary investigation into various areas of humanities. The nature of animals is explored by drawing on materials from literature, art, religion, philosophy, and political science, focusing on discussions of animality about the classical culture of ancient Greece, metaphysics and its application to debates on life, Martin Heidegger's philosophical theories, and biopolitics. (...) Although the distinctive difference between human beings from animals has long been emphasized, the author argues that they are inseparable from one another to achieve understanding. The interrogation of animality, therefore, provides a new perspective on the nature of human beings in this postmodern era. Academics in western literature, literary theory, literary criticism, and comparative literature will find this work an insightful addition to debates in their respective fields, while it will also help senior university students pursuing their studies. (shrink)

本书包括社会建构论与科学社会研究的转向、科学知识社会学的学术实践、双重黑箱:传统社会学的科学观等。.

《王阳明居黔思想及活动研究》重点研究了居黔时期形成的心即理、知行合一等主要观点，探讨这些观点的形成原因、具体内容及意义；同时，对《五经臆说》之残篇进行研究，以期对阳明思想有更为全面的把握。从被贬赴黔起 ，到离开龙场止，尽可能地弄清居黔活动的相关历史问题，如赴黔时间、居黔时间、离黔时间及原因，在龙场及贵阳的讲学情况、在龙场的生活状况、被贬时龙场驿的情况，试图优选可能还原的居黔活动状况，以期对心学思想的 形成原因有更为清楚的了解。.