The digital business model emerges as a new business model and gradually penetrates global industries, and countries are putting in place various digital strategies to support their development. As one of the important tools, taxation strategies are highly expected by countries, which not only describe the economic development pattern of a country but also show the digital leadership of a country. Some countries have introduced their own unilateral digital services tax to govern their digital business models, while others have looked (...) more to the global minimum tax, resulting in the current situation of both a unilateral digital services tax and a global minimum tax. However, both of them are of great reference value for the tax governance of digital business models. This paper compares the development history of digital tax strategies, categorizes, and analyzes the design logic of existing digital tax strategies, and takes China, one of the major digital economy countries, as an example to propose China’s digital tax strategies by drawing on international experience. We set an example for the design of digital economy tax strategies for countries around the world so that they can manage digital business models more efficiently. (shrink)

領略莊子超脫的人生觀，讓中國歷史上最會說故事的人， 給您傲視王侯、快意人生的智慧。 司馬遷說：莊子其學無所不窺，故自王公大人不能器之。 金聖嘆說：莊子為天下第一才子，而《莊子》為「天下第一才子書」。 莊子讓我們思考人的本質，如何順應自然才能獲得自由，告訴我們怎樣精神養生。我們每個人都需要莊子。 本書從莊子的內篇、外篇、雜篇中節選了文中最有哲理，能夠點醒人們思想的文章。這些篇章的每一節都用最經典的詞語做為篇名，因為沒有哪一部經典著作中每一句話都是經典，它最精彩的部分往往是那些隻言片語。書中並透 過解讀，告訴人們如何才能做到莊子的逍遙境界，以及在為人處世中，如何才能讓自己不為外物所累，做事遊刃有餘。並列舉了大量的經典事例，達到了畫龍點睛的作用。.

Philosophical analyses of causation have been centred on the question of what causation is. More precisely speaking, philosophers tend to address four different issues: metaphysical (what is causation out there?), epistemological (how can a causal claim be established and assessed?), conceptual (what does the word ‘cause’ mean?), and methodological (what methods ought one to use in order to establish and assess causal claims?). This chapter argues that the practical issue of causation (what is a causal claim for in practice?) is (...) highly relevant to the metaphysical, epistemological, conceptual, and methodological issues of causation. Any philosophical enquiry into causation without an examination of this practical issue is incomplete. In other words, a promising approach to causation ought to take all of the metaphysical, epistemological, conceptual, methodological, and practical issues into account. (shrink)

The present study investigated the crossover effects of employee perceptions of servant leadership and job social support on the family satisfaction and quality of family life experienced by the employees’ spouses. These effects were explored through a focus on the mediating role of employee organization-based self-esteem. Results from a three-wave field survey of 199 employee–spouse dyads in the People’s Republic of China support our hypotheses, indicating that OBSE fully mediates the positive effects of servant leadership and job social support on (...) family satisfaction and quality of family life. These findings provide new theoretical directions for work–family research. (shrink)

中國五千來最偉大的思想 紛擾世道下的一盞明燈，政治家必讀。價值觀錯亂中的指北針，上班族必備。啟迪智慧開闊心靈良方，人人都要看。 被譯成百餘種文字流向全世界每個角落，已成為世界哲學寶典之一。德國哲學家黑格爾、俄國偉大的作家托爾斯泰都曾經翻譯過《道德經》。在西方《道德經》是除《聖經》以外，世界經典名著中被譯成外國文字發行量最多的。 《道德經》又叫做《老子》，因為全文共約五千字，又稱《老子五千言》，是中國哲學史上第一部具有完整哲學體系的書籍，是歷朝歷代學者已經研究了兩千多年的一部鉅著。其思想的傳播，對整個中華民族的思想有著深遠的影 響。它的內容涉及哲學、文學、美學、醫學、軍事學、社會學、倫理學、天文學、養生學，被譽為「萬經之王」。.

中國史上最會說故事的人，給您傲視王侯、快意人生的智慧 司馬遷說：莊子其學無所不窺，故自王公大人不能器之。金聖嘆說：莊子為天下第一才子，而《莊子》為「天下第一才子書」。 如果您覺得累了、覺得生活不快樂、覺得人生充滿壓力無從宣洩，那麼您應該預約心理醫生面談，不想找心理醫生的話，先看看這本書吧！書中的寓言式哲理可以讓您消煩解憂、平衡心理。 本書從莊子的內篇、外篇、雜篇中節選了文中最有哲理，能夠點醒人們思想的文章。這些篇章的每一節都用最經典的詞語做為篇名，因為沒有哪一部經典著作中每一句話都是經典，它最精彩的部分往往是那些隻言片語。書中並透 過解讀，告訴人們如何才能做到莊子的逍遙境界，以及在為人處世中，如何才能讓自己不為外物所累，做事遊刃有餘。並列舉了大量的經典事例，達到了畫龍點睛的作用。.

Medical futility is often defined as providing inappropriate treatments that will not improve disease prognosis, alleviate physiological symptoms, or prolong survival. This understanding of medical futility is problematic because it rests on the final outcomes of procedures that are narrow and medically defined. In this article, Walker's `expressivecollaborative' model of morality is used to examine how certain critical care interventions that are considered futile actually have broader social functions surrounding death and dying. By examining cardiopulmonary resuscitation and life-sustaining intensive care (...) measures as moral practices, we show how so-called futile interventions offer ritualistic benefit to patients, families, and health care providers, helping to facilitate the process of dying. This work offers a new perspective on the ethical debate concerning medical futility and provides a means to explore how the social value of treatments may be as important in determining futility as medical scientific criteria. (shrink)

The epistemic theory of causality views causality as a tool that helps us to predict, explain and control our world, rather than as a relation that exists independently of our epistemic practices. In this chapter, we first provide an introduction to the epistemic theory of causality. We then outline four considerations that motivate the epistemic theory: the failure of standard theories of causality; parsimony; the epistemology of causality; and neutrality. We illustrate these four considerations in the contexts of the social (...) sciences and the cognitive sciences. We argue that the epistemic theory provides a very natural account of causality across these contexts. (shrink)

A variety of philosophical positions have been proposed and developed to motivate, justify, and guide mixed methods research. This chapter provides a brief overview of the main positions in the debate over the philosophical foundations of mixed methods research. It shows that ‘philosophical foundations’ means differently while different positions provide ‘philosophical foundations’ in different senses. It also highlights the significance of the collaboration between researchers and philosophers in the examination of the philosophical foundations of mixed methods research.

Although many studies have previously examined medicalisation, we add a new dimension to the concept as we explore how contemporary oncological medicine shapes the dying self as predominantly medical. Through an analysis of multiple case studies collected within a comprehensive cancer centre in Ontario, Canada, we examine how people with late‐stage cancer and their healthcare providers enacted the process of medicalisation through engaging in the search for oncological treatments, such as experimental drug trials, despite the incurability of their disease. The (...) seven cases included 20 interviews with patients, family, physicians and nurses, the analysis of 30 documents and 5 hr of field observation. A poststructural perspective informed our study. We propose that searching for life extension enacts medicalisation by shaping the dying person afflicted with terminal cancer into new medical subjectivities that are knowledgeable, active, entrepreneurial and curative. Participants initially took up medical thinking from the formal oncology system, but then began to apply and internalise medical rationalities to alter their personhood, thereby generating new curative possibilities for themselves. For people seeking life extension, the embodied and day‐to‐day experiences of suffering and being close to death became expressed and moderated in fundamentally medicalised terms. (shrink)

Most recently, two distinctions—echoing the cross-disciplinary critique of the teleological and “quantitative” approach of human arts and sciences at the expanse of the “qualitative”—have been foregrounded by Amzallag (Philosophy and Technology 34, 785–809, 2021) and Crease (2011), respectively, between the modern understanding of “technology” (as technopraxis) and the “forgotten dimension/phase of technology” (called technopoiesis) and between the ontic and ontological measurement. Pace gently the denotation of technopoiesis as a juvenile phase of technological development and the “ontological measurements” as logical and (...) practical impossibility in the modern, mathematized metroscape, the paper reexamines the relevancy of the distinctions (ontic/ontological and po[i]etic/practical, both recalling Heidegger’s “hermeneutical” critique of Husserl’s phenomenology) in non-Platonic/Aristotelian contexts and, in the process, seeks to refine the vital notion of technopoiesis by looking at the intersection of these fuzzy domains. In particular, the ancient Chinese measurements and their understudied onto-poietic dimension in the shifting econ-political contexts may offer an alternative approach to the otherwise elusive presence of technopoiesis and its ontological roots. Arguing that the techno-onto-poiesis does not necessarily belong to the foregone Arcadian past, the paper proposes refined “signals” for recognizing the technopoietic as well as new “forms” of its presence—“interactive emergence” (the cross-stimulating agonistic interactions between techniques of different “stages”) and “poietic clusters” (poietic ideas and/or implements that survive as “cluster” into the future), calling for future investigation of technical inventiveness (even in modern times) that reveal the process of how technopoietic elements enter the lives of technology through least expected embodiment. (shrink)

A piece of wax—typically of a spherical shape—has been evoked occasionally as an apt example of how our engagement with the commonest everyday object may constitute a “raw” yet unexpectedly rich (and taxing) experience, from the Aristotelian discourse of Περὶ Ψυχῆς (_On the Soul_) to the ancient Chinese historical treatises, where the technique of making _lajuan _(wax-embraced silk) became a practical metaphor for the low-key transmission of classified information. Using the semi-enclosed, “walled” space—specifically, made of the material of wax from (...) Descartes’ often misread _Meditationes_—as a metaphor of an unlikely shape or structure for inducing the presence of the absent (e.g., memories of personal lives or ancient technology), the paper responds to Hoły-Łuczaj (Philosophy & Technology 36:19, 2023 )’s favorable and subtle touches in the Commentary on the recent study of ancient Eastern measurement and measuring thinking (Philosophy & Technology 36:22, 2023 ; Philosophy & Technology 34(4):785–809, 2021 ) by relating to the childhood experience of living with measuring tools and measuring/measured person(s) (_homō _-_mētiēns_/-_mēnsus_; to be distinguished from the Pythagorean formula of _homo_-_mensura _or man _as _the measure [of everything]). (shrink)

The teacher self is a composite psychological construct which encompasses the cognitive, affective, emotional, and social dimensions of teaching. This qualitative study draws on Bakhtin’s concepts of dialogism, answerability, and addressivity to discuss how English language teachers negotiated the shifting and conflictive context to construct selves in relation to the promoted communicative language teaching approach. Based on narrative interviews and classroom observations with five tertiary English teachers in China, we found that these teachers were actively engaged in the dialog with (...) their prior learning experiences and active, responsive in answering their contexts while authoring selves in everyday teaching practice. The multiple-case study data support a Bakhtinian understanding that teachers are active users and producers of theory in their own right, highlighting teachers’ agency, creativity, and autonomy. Based on Bakhtin’s dialogism and the case study findings, we bring cognition, identity and practice together and conceptualize the teacher self as having multiple facets and layers: the autobiographical self, the discursive self, and the pedagogical self. The three selves are constitutive of the consummated whole of the teacher self instead of being separate entities functioning individually. The study is concluded with implications for language teacher education and teacher development. (shrink)

Quantum mechanics with a fundamental density matrix has been proposed and discussed recently. Moreover, it has been conjectured that the universe is not in a pure state but in a mixed state in this theory. In this paper, I argue that this mixed state conjecture has two main problems: the redundancy problem and the underdetermination problem, which are lacking in quantum mechanics with a definite initial wave function of the universe.

With the rising poverty in the Philippines, Filipino farm workers in Agusan del Sur faced distinctive challenges in their homes and working environment. This study aimed to discuss Filipino farm workers’ lived experiences, challenges, and coping mechanisms. Filipino farm workers shared their experiences that tapped into their psychological aspects. Mainly, the problem was stress, worry, and frustration centered on poverty and educational attainment. Some farm workers were likely unaware of the main problem that prolonged their hardships. Still, most have managed (...) to fortify their mental health. This report indicates that most Filipino farm workers in Agusan del Sur have a healthy psychological well-being. However, this statement does not change the intensity of their struggle to survive. (shrink)

In this article, the importance of the namelessness of language will be firstly explained through an analysis of authenticity in Heideggerian philosophy, and will be further clarified by way of the phenomenon of “profound boredom” from his Freiburg lecture. As the exploration of namelessness in Heideggerian philosophy plays a crucial role in bridging the gap between East and West, a brief comparison concerning the idea of namelessness and its underlying philosophy of language between the Heideggerian and the madhyamaka Buddhist tradition (...) will also be discussed. (shrink)

In this article, the importance of the namelessness of language will be firstly explained through an analysis of authenticity in Heideggerian philosophy, and will be further clarified by way of the phenomenon of “profound boredom” from his Freiburg lecture. As the exploration of namelessness in Heideggerian philosophy plays a crucial role in bridging the gap between East and West, a brief comparison concerning the idea of namelessness and its underlying philosophy of language between the Heideggerian and the madhyamaka Buddhist tradition (...) will also be discussed. (shrink)

Causation is one of the most controversial topics in philosophy. There is a wide range of philosophical accounts of causation, for example, the regularity account, the probabilistic account, the counterfactual account, the interventionist account, which can be all classified as ‘difference-making’ accounts; and the mechanistic account. Many argue that only one of these accounts is correct as there is only one type of causal relation (causal monism), while others maintain that there are multiple types of causation (causal pluralism). In addition, (...) there are eliminativists argue that science has no need of causation at all, while primitivists maintain that causation is unanalysable. Recently, the difference-making and mechanistic approaches have dominated recent philosophical discussion of causation. Other approaches and positions have been insufficiently discussed and assessed, especially in the context of philosophy of science. This volume explores and examines alternative approaches to causation. It revisits causal primitivism and causal eliminativism in the context of recent literature. It further explores the pluralistic approach, the fictionalist approach, the inferentialist approach, and the informational approach. It also examines the application of the dispositional approach, the epistemic approach, and the powerful particulars approach to the natural and social sciences. Overall, the volume is complementary to the recent discussion on the difference-making and mechanistic approaches and sheds new light on the metaphysical, epistemological, conceptual and methodological issues on causation. As such, it provides foundations for further research and teaching of this hotly debated topic. (shrink)

Philosophical Foundations of Mixed Methods Research provides a comprehensive examination of the philosophical foundations of mixed methods research. It offers new defences of the seven main approaches to mixed methods (the pragmatist approach, the transformative approach, the indigenous approach, the dialectical approach, the dialectical pluralist approach, the performative approach, and the realist approach) written by leading mixed methods researchers. Each approach is accompanied by critical reflections chapter from philosophers’ point of view. The book shows the value of the use of (...) mixed methods from a philosophical point of view, and offers a systematic and critical examination of these positions and approaches from a philosophical point of view. The volume also offers a platform to promote a dialogue between mixed methods researchers and philosophers of science, and provides foundations for further research and teaching of this hotly debated topic. (shrink)

本书立足于同情的理解与理性的批导，对唐君毅哲学思想进行了系统的分析，既对唐氏哲学的中心观念“心之本体”作出了通透的阐释，又逐层从道德的哲学、文化哲学和宗教哲学等层面进行了梳理，从而多角度地呈现了唐氏哲 学的特点。.

This book offers an integrated historical and philosophical examination of the origin of genetics. The author contends that an integrated HPS analysis helps us to have a better understanding of the history of genetics, and sheds light on some general issues in the philosophy of science. This book consists of three parts. It begins with historical problems, revisiting the significance of the work of Mendel, de Vries, and Weldon. Then it turns to integrated HPS problems, developing an exemplar-based analysis of (...) the development and the progress in early genetics. Finally, it discusses philosophical problems: conceptual change, evidence, and theory choice. Part I lays out a new historiography, serving as a basis for the discussions in part II and part III. Part II introduces a new integrated HPS method to analyse and interpret the historiography in Part I and to re-examine the philosophical issues in Part III. Part III develops new philosophical accounts which will in turn make a better sense of the history of scientific practice more generally. This book provides a practical defence of integrated HPS: the best way to defend integrated HPS is to do it. (shrink)

This article develops and defends a new functional approach to scientific progress. I begin with a review of the problems of the traditional functional approach. Then I propose a new functional account of scientific progress, in which scientific progress is defined in terms of usefulness of problem defining and problem solving. I illustrate and defend my account by applying it to the history of genetics. Finally, I highlight the advantages of my new functional approach over the epistemic and semantic approaches (...) and dismiss some potential objections to my approach. (shrink)

This book takes concepts developed by researchers in theoretical computer science and adapts and applies them to the study of natural language meaning. Summarizing over a decade of research, Chris Barker and Chung-chieh Shan put forward the Continuation Hypothesis: that the meaning of a natural language expression can depend on its own continuation.

Alexander Bird indicates that the significance of Thomas Kuhn in the history of philosophy of science is somehow paradoxical. On the one hand, Kuhn was one of the most influential and important philosophers of science in the second half of the twentieth century. On the other hand, nowadays there is little distinctively Kuhn’s legacy in the sense that most of Kuhn’s work has no longer any philosophical significance. Bird argues that the explanation of the paradox of Kuhn’s legacy is that (...) Kuhn took a direction opposite to that of the mainstream of the philosophy of science in his later academic career. This paper aims to provide a new way to understand and develop Kuhn’s legacy by revisiting the development of Kuhn’s philosophy of science in 1970s and proposing a new account of exemplar. Firstly, I propose my diagnosis of Kuhn’s “wrong turning” by identifying Kuhn’s two novel contributions: the introduction of paradigm and the proposal of the incommensurability thesis. Secondly, I argue that Kuhn made a conceptual/terminological turn from paradigm to theory, which undermined Kuhn’s novel contributions. Thirdly, I propose a new articulation of exemplar and propose an exemplar-based approach to analysing the history of science. Finally, I show how the exemplar-based approach can be applied to analyse the history of science by my case study of the early development of genetics. (shrink)

Evidential Pluralism maintains that in order to establish a causal claim one normally needs to establish the existence of an appropriate conditional correlation and the existence of an appropriate mechanism complex, so when assessing a causal claim one ought to consider both association studies and mechanistic studies. Hitherto, Evidential Pluralism has been applied to medicine, leading to the EBM+ programme, which recommends that evidence-based medicine should systematically evaluate mechanistic studies alongside clinical studies. This paper argues that Evidential Pluralism can also (...) be fruitfully applied to the social sciences. In particular, Evidential Pluralism provides (i) a new approach to evidence-based policy; (ii) an account of the evidential relationships in more theoretical research; and (iii) new philosophical motivation for mixed methods research. The application of Evidential Pluralism to the social sciences is also defended against two objections. (shrink)

本书以宗教基本知识为基础,阐述了宗教与哲学的关系、宗教哲学的概念,论述了宗教哲学的历程,宗教语言,宗教信仰的价值等内容。.

The study aims to help characterize the sort of structures about which people can acquire unconscious knowledge. It is already well established that people can implicitly learn n-grams and also repetition patterns. We explore the acquisition of unconscious structural knowledge of symmetry. Chinese Tang poetry uses a specific sort of mirror symmetry, an inversion rule with respect to the tones of characters in successive lines of verse. We show, using artificial poetry to control both n-gram structure and repetition patterns, that (...) people can implicitly learn to discriminate inversions from non-inversions, presenting a challenge to existing models of implicit learning. (shrink)

Background The COVID-19 pandemic has forced rapid and widespread change to standards of patient care and nursing practice, inevitably leading to unprecedented shifts in the moral conditions of nursing work. Less is known about how these challenges have affected nurses’ capacity to meet their ethical responsibilities and what has helped to sustain their efforts to continue to care. Research objectives 1) To explore nurses’ experiences of striving to fulfill their ethical responsibilities of care during the COVID-19 pandemic and 2) to (...) explore what has fostered nurses’ capacity to fulfill these responsibilities. Research Design A generic qualitative approach was used incorporating concepts coming from fundamental features of care. Participants Twenty-four Canadian Registered Nurses from a variety of practice settings were interviewed. Ethical Considerations After receiving ethics approval, signed informed consent was obtained before participants were interviewed. Findings Four themes were identified. 1) Challenges providing good care in response to sudden changes in practice. 2) Tensions in juggling the responsibility to prevent COVID-19 infections with other competing moral responsibilities. 3) Supports to foster nurses’ capacity to meet their caring responsibilities. 4) The preservation of nurses’ moral identity through expressions of gratitude and health improvement. Discussion Infection control measures and priorities set in response to the pandemic made at distant population and organizational levels impacted nurses who continued to try to meet the ideals of care in close proximity to patients and their families. Despite the challenges that nurses encountered, the care they received themselves enabled them to continue to care for others. Nurses benefited most from the moral communities they had with their colleagues and occasionally nurse leaders, especially when they were supported in a face-to-face manner. Conclusion: Moral community can only be sustained if nurses are afforded the working conditions that make it possible for them to support each other. (shrink)

This paper provides a critical review of the debate over the philosophical foundations of mixed methods research and examines the notion of philosophical foundations. It distinguishes axiology-oriented from ontology-oriented philosophical foundations. It also identifies three different senses of philosophical foundations of mixed methods research. The weak sense of philosophical foundations (e.g., pragmatism) merely allows the possibility of the integration of both quantitative and qualitative methods/data/designs. The moderate sense of philosophical foundations (e.g., transformativism) provide a good reason to use mixed methods (...) in (at least some) social scientific research. The strong sense of philosophical foundations (e.g., dialectical pluralism) justifies a normative thesis that mixed methods research should be encouraged in (at least some) social scientific research. (shrink)

Through case studies in sociology, economics and legal studies, this book advances new philosophical foundations for the methods of the social sciences, providing an account of how to establish or evaluate causal claims, and offering a new way of thinking about evidence-based policy, basic social science research and mixed methods research.

The functional approach to scientific progress has been mainly developed by Kuhn, Lakatos, Popper, Laudan, and more recently by Shan. The basic idea is that science progresses if key functions of science are fulfilled in a better way. This chapter defends the function approach. It begins with an overview of the two old versions of the functional approach by examining the work of Kuhn, Laudan, Popper, and Lakatos. It then argues for Shan’s new functional approach, in which scientific (...) progress is defined as an increase of usefulness of exemplary practices. (shrink)

This study points out that families' support of perseverance in creative efforts will increase children's originality of creative drawing through children's persistence in information searching. Data analysis based on 134 Chinese young children's creative drawings and survey supports the above hypothesis. Moreover, children's exposure to COVID-19 pandemic positively moderates the relationship between supporting perseverance and children's search persistence, such that high exposure to COVID-19 pandemic will increase the positive relationship between support of perseverance and search persistence. And children's prosocial motivation (...) inhibits the influence of search persistence on originality. Contributions to the theory of children's creativity are discussed. (shrink)

Historiographical analyses of the development of genetics in the first decade of the 20th century have been to a great extent framed in the context of the Mendelian-Biometrician controversy. Much has been discussed on the nature, origin, development, and legacy of the controversy. However, such a framework is becoming less useful and fruitful. This paper challenges the traditional historiography framed by the Mendelian-Biometrician distinction. It argues that the Mendelian-Biometrician distinction fails to reflect the theoretical and methodological diversity in the controversy. (...) It also argues that that the Mendelian-Biometrician distinction is not helpful to make a full understanding of the development of genetics in the first decade of the twentieth century. (shrink)

Moral responsibility is one of the core concepts in engineering ethics and consequently in most engineering ethics education. Yet, despite a growing awareness that engineers should be trained to become more sensitive to cultural differences, most engineering ethics education is still based on Western approaches. In this article, we discuss the notion of responsibility in Confucianism and explore what a Confucian perspective could add to the existing engineering ethics literature. To do so, we analyse the Citicorp case, a widely discussed (...) case in the existing engineering ethics literature, from a Confucian perspective. Our comparison suggests the following. When compared to virtue ethics based on Aristotle, Confucianism focuses primarily on ethical virtues; there is no explicit reference to intellectual virtues. An important difference between Confucianism and most western approaches is that Confucianism does not define clear boundaries of where a person’s responsibility end. It also suggests that the gap between Western and at least one Eastern approach, namely Confucianism, can be bridged. Although there are differences, the Confucian view and a virtue-based Western view on moral responsibility have much in common, which allows for a promising base for culturally inclusive ethics education for engineers. (shrink)

This paper partly answers the question “what a frame may be exactly like when it characterizes a pretabular logic in NExtK4”. We prove the pretabularity crieria for the logics of finite depth in NExtK4. In order to find out the criteria, we create two useful concepts—“pointwise reduction” and “invariance under pointwise reductions”, which will remain important in dealing with the case of infinite depth.

本书共分佛学、宋明理学、清初朴学、专题探讨、附录五部分。主要内容包括: 自汉魏至宋初的儒佛道三教关系和道学的形成 ; 试说大乘佛教的兴起 ; 论张载思想 ; 程朱理学批判 ; 论王夫之思想 ; 论王廷相思想 ; 关于我国封建社会土地所有制的一些意见等.