Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By integrating resource dependence and institutional theories, we hypothesize the existence of a negative relationship between firms’ home-country political status and tax haven investment. State-owned enterprises controlled by the central government dominate the political hierarchy. Compared with other types of enterprises, central SOEs (...) receive the strongest institutional support and are the most prone to institutional oversight, thereby exhibiting the weakest tendency to invest in tax havens. This top group is followed by SOEs controlled by local governments, politically connected private firms, and private firms without political connections. These groups exhibit an increasing tendency to invest in overseas tax havens. The empirical analysis of Chinese listed firms during 2003–2013 supports our hypotheses. This research contributes to the business ethics literature by identifying institutional drivers of overseas tax haven investment by emerging market firms, thereby adding to the ethical debate on international tax avoidance. (shrink)

Although substantial evidence demonstrates that directing attention to specific items is important for improving the performance of visual working memory, it is still not clear whether the attended items were better protected. The present study, thus, adopted a pre-cueing paradigm to examine the effect of attention direction and perceptual distractor on VWM. The results showed that a valid visual cue improved the individuals’ VWM performances and reduced their reaction time compared to the invalid and neutral cues. However, the VWM performances (...) in the valid and neutral cue conditions were more disrupted by a post-stimuli distractor compared to the invalid cue condition. The findings suggest that although directing attention can improve the VWM performance, it is not efficient in protecting information from being distracted. (shrink)

This paper unravels an unprecedented interplay between board gender diversity (BGD) and corporate environmental, social, and governance (ESG) disputes among Chinese A-share-listed nonfinancial companies from 2017 to 2021. Framed within a knowledge-based and sensemaking perspective of institutional frameworks, the research not only illuminates the profound impact of internal (corporate governance ratings) and external (regional institutional development) institutional factors on this intricate relationship but also brings to light a paradigm-shifting revelation. The study employed a diverse set of empirical tests, ranging from (...) ordinary least squares regression to advanced methods such as the generalized method of moments, two-stage least squares, and propensity score matching, providing a nuanced and comprehensive analysis. The findings highlight the pivotal role of female directors in significantly mitigating ESG disputes. A mechanism analysis further uncovers that internal and external institutional quality are potent positive moderators in shaping the BGD–ESG dispute dynamic. This research has profound implications, providing valuable insights for stakeholders, policymakers, and scholars, offering a comprehensive understanding of how gender diversity fosters sustainability while unravelling the intricate tapestry of internal and external institutional dynamics that shape ESG outcomes. (shrink)

Speakers of different languages perceive time differently depending on various factors such as age, pace of life, religion, time of day, and even pregnancy. In recent years, studies have shown that...

The correct use of connectives has great influence on language learners’ writing proficiency, while errors of connectives are common in foreign learners’ interlanguages. This study examines the types of errors that occur in native English-speaking learners’ Chinese writing, the possible causes for the errors, and the learners’ consequent learning strategies. The present research adopted corpora investigation, questionnaire survey, and focus-group interviews to examine the error types, causes of identified errors, and related learning strategies. Data analysis indicated that: the main error (...) types made by native English-speaking learners from high to low are misuse, overuse, mismatch, misplacement, and underuse of connectives; causes related to intralingual transfer greatly contributes to the presence of errors; and memory, social, and cognitive strategies were the most preferred, followed by metacognitive and compensation strategies, and then by effective strategies which were the least preferred. These findings showed that different strategies can be employed to cope with different errors in writing. The study further suggests that teachers and educators need to help native English-speaking learners find strategies that work best for them in terms of learning Chinese connectives. (shrink)

The development of local ethnic music culture is affected by the impact of foreign music culture, the establishment of the teaching system of music culture knowledge, understanding of history, culture, social background to mobilise the sensory mechanism, based on the popular elements of ethnic music innovation, as well as enrichment of the regional ethnic music and cultural activities, and active promotion of the protection of the local ethnic music culture of the five factors. The five factors relationship value are 0.440, (...) 0.517, 0.541, 0.498 are all greater than 0, and there is a significant relationship between the factors. The path coefficients of the refinement factors on the protection of local ethnic music culture are all greater than 0, and p=0.000. (shrink)

This paper explores global K-pop's negotiation and reconstruction of Korean aesthetics via the dismantling, adoption, appropriation, and transfiguring of central elements of Korean traditional culture. Recently, K-pop groups have been incorporating traditional music and dance (gugak), traditional attire (hanbok), traditional houses (hanok), and old palaces (gogung) into music videos disseminated globally over digital platforms like YouTube. In their efforts to incorporate more 'Koreanness' into their musical productions and neutralize criticisms of their use of the 'K' prefix as inauthentic and unconnected (...) to Korean aesthetics, groups like BTS and BLACKPINK are redefining 'K-heritage' for music consumers worldwide. Along with other globally consumed Hallyu productions like K-movies, K-dramas, and K-games, K-Pop is in the process of reconstructing Koreans' and the world's view of the meaning of Korean-ness. (shrink)

철학계의 올림픽이라 할 세계철학대회가 2008년, 아시아권에서는 처음으로 서울에서 열렸다. 대회의 주제는 ‘동서 철학 전통의 만남과 융합’이었고, 유영모와 함석헌의 사상을 소개하는 특별분과가 열렸다. 다른 분과의 수강생은 서너 명에 불과했지만 유영모ᆞ함석헌 분과에는 800여 명이 몰리는 현상이 벌어졌고 이후 유럽과 일본에서는 씨알사상에 대한 본격적 연구가 시작되었다. 철학이 없어 더욱 불행했던 시기라고 하는 우리의 20세기는 유영모와 함석헌이라는 두 사상가를 숨겨 놓았다. 이 책은『다석일지』, 『다석강의』, 『뜻으로 본 한국역사』 등 두 거장의 저작에서 알짬을 뽑아 해설을 덧붙인 365일 묵상집이다. 우리말과 우리글로 철학을 한 두 사상가를 오랫동안 연구하고 (...) 글을 발표해 온 박재순 씨알사상연구소 소장이 해설을 붙였다. (shrink)

The biology major has developed rapidly in recent years. Biology is a science that penetrates every aspect of human life and is one of the core majors in most agricultural colleges and universities. However, many teachers lack practical experience in the subject. To overcome this problem, in recent years, we have been trying to introduce new reforms into our teaching. This article provides some insight into the way that biology majors have been reformed, which will help educators in agricultural colleges (...) and universities. At present, teachers implement the “Industrial Innovation and Entrepreneurship Talent Cultivation” model, but it is not clear whether this helps biology majors to master the course and improve their practical skills. In this study, the IIETC model is outlined, and the academic achievement and satisfaction of students taught under the IIETC model are assessed. A T-test is used to examine potential differences between IIETC and traditional teaching models. In-depth interviews and questionnaires were given to two groups of students who followed different teaching models as part of an exploratory study. The aim was to explore how effective IIETC is at helping biology majors master the course and improve students’ wellbeing. Our results show that compared with traditional teaching methods, the IIETC model has a significant positive impact on the academic performance and happiness of biology students. Students trained under the IIETC model were more active and scored more highly in their final exams. They were more likely to feel that they had achieved success and happiness through the course. The outcomes of this research reveal a novel teaching reform that improved students’ enthusiasm for innovation and entrepreneurship during the ongoing COVID-19 pandemic. The effects are very encouraging and deserve further exploration and expansion in future work. (shrink)

This paper investigates whether local religious beliefs have a significant impact on the practice of earnings management. We extend the existing literature on the role of firm characteristics in mitigating earnings management by showing that local religious beliefs significantly impact the practice of earnings management. Specifically, exploring firms located in the U.S. counties that vary from 2000 through 2010, we document the negative relationship between religiosity and earnings management using multivariate regression analysis. Our results show that firms in counties with (...) strong religious social norms are less likely to engage in earnings management. Furthermore, we attempt to mitigate endogeneity concerns by employing a modified Difference-Differences model and Propensity score matching methods. We find that the negative effects of religion on earnings management still hold. Overall, these findings emphasize the empirical relevance of the association between the local social norms and earnings manipulations. (shrink)

We examine managers’ earnings forecasts for evidence of incentive alignment or subversion characteristics. We find that forecasts by managers compensated via relative performance (RP) goals are more likely to be pessimistic and less accurate than those by managers compensated via absolute performance (AP) goals. For firms not issuing earnings forecasts, disclosures in Form 10-Ks are more pessimistic for RP firms than for AP firms. Furthermore, we find that RP firms perform worse than AP firms in terms of future stock returns. (...) Overall, our evidence is consistent with a proposition that, contrary to sound ethical business practices, RP managers make self-serving earnings disclosures to subvert the efforts of their peers to meet performance targets more easily. (shrink)

It is widely agreed that China is experiencing a substantial transition toward modernization. However, both business behavior and day-to-day life in China are still greatly influenced and regulated by the traditional culture that has been embedded in Chinese society for thousands of years. Therefore, when studying social phenomena in China, researchers must take the indigenous cultural context into account. Focusing on the young generation in China, the authors explore the relationships between the most fundamental traditional concepts and various value dimensions. (...) Three hundred and thirty-two university students in Southeast China took part in the survey and data were analyzed with SPSS. The result might help both scholars and practitioners to better understand the contemporary Chinese culture. The discussion and implications are also offered. (shrink)

Background and ObjectiveThere is a paucity of research that has explored “False Alarm” mechanisms. In order to remedy this deficiency in knowledge, the present study used event-related potential technology to reveal the mechanisms underlying False Alarm in response to fear stimuli.MethodsThis study selected snakes as experimental materials and the “oddball paradigm” was used to simulate the conditions of False Alarm. The mechanism underlying False Alarm was revealed by comparing cognitive processing similarities and differences between real snakes and toy snakes.ResultsEvent-related potential (...) findings demonstrated that there was no significant difference between N1 and P2 components induced by real and toy snakes in the early processing stage. Compared with toy snakes, real snakes induced smaller N2 amplitude, larger P3 amplitude, and a shorter P3 latency at the late processing stage. The results of brain topographic mapping analysis showed that the brain regions activated by a real or toy snake were basically the same within the time windows of 110–150 and 220–270 ms, respectively. In the time window of 300–360 and 400–500 ms, the degree of brain regions activation with a real snake was significantly greater than that induced by a toy snake.ConclusionFalse Alarm is caused by the brain’s inability to distinguish, in the early stage of cognitive processing, stimulus objects with similar appearances. When the brain is able to distinguish the differences between different stimulus objects in the late stage of cognitive processing, False Alarm disappears. (shrink)

The extant pieces of literature on discretion has mainly focused on its effect on policy implementation and public service delivery, but few studies have looked at its influence on street-level bureaucrats' work behavior, such as taking charge behavior, which is of great importance for government reforms, especially in developing and transitional countries. Based on the self-determination theory, this study examines whether and how discretion promotes street-level bureaucrats' TCB. Two studies were conducted among street-level bureaucrats in China. First, a survey experiment (...) suggests that discretion positively predicts street-level bureaucrats' TCB. Then, a survey questionnaire study shows that discretion is positively related to TCB through the mediator of public service motivation. We concluded with implications for theory and practice. (shrink)

As a worldwide epidemic in the digital age, cyberbullying is a pertinent but understudied concern—especially from the perspective of language. Elucidating the linguistic features of cyberbullying is critical both to preventing it and to cultivating ethical and responsible digital citizens. In this study, a mixed-method approach integrating lexical feature analysis, sentiment polarity analysis, and semantic network analysis was adopted to develop a deeper understanding of cyberbullying language. Five cyberbullying cases on Chinese social media were analyzed to uncover explicit and implicit (...) linguistic features. Results indicated that cyberbullying comments had significantly different linguistic profiles than non-bullying comments and that explicit and implicit bullying were distinct. The content of cases further suggested that cyberbullying language varied in the use of words, types of cyberbullying, and sentiment polarity. These findings offer useful insight for designing automatic cyberbullying detection tools for Chinese social networking platforms. Implications also offer guidance for regulating cyberbullying and fostering ethical and responsible digital citizens. (shrink)

Researchers have long been interested in how owners affect firms’ corporate social responsibility (CSR) performance. However, owners face diverging ethical preferences between funding and potentially benefiting from their firms’ CSR performance. To better understand owners’ influence on firms’ CSR performance, we focus on ultimate controlling owners with the highest control rights over their firms. We theorize that ultimate controlling owners with more control rights have stronger motivations and greater decision-making power to promote firms’ CSR performance to demonstrate that they are (...) responsible owners and gain legitimacy and goodwill from their stakeholders. Moreover, we explore how this positive relationship is strengthened when ultimate controlling owners and their firms share similar corporate names and receive increased financial analyst coverage, as these conditions increase the likelihood of gaining legitimacy and goodwill through their firms’ improved CSR performance. We test our theory using a sample of 852 publicly listed Chinese firms from 2008 to 2017. Our findings support our theoretical predictions and contribute to a more nuanced understanding of how differences in ownership structure and owner type associated with ultimate controlling owners shape their motives and power to affect CSR performance in their firms. (shrink)

Previous studies provided evidence for a connection between language processing and language change. We add to these studies with an exploration of the influence of lexical-distributional properties of words in orthographic space, semantic space, and the mapping between orthographic and semantic space on the probability of lexical extinction. Through a binomial linear regression analysis, we investigated the probability of lexical extinction by the first decade of the twenty-first century (2000s) for words that existed in the first decade of the nineteenth-century (...) (1800s) in eight data sets for five languages: English, French, German, Italian, and Spanish. The binomial linear regression analysis revealed that words that are more similar in form to other words are less likely to disappear from a language. By contrast, words that are more similar in meaning to other words are more likely to become extinct. In addition, a more consistent mapping between form and meaning protects a word from lexical extinction. A nonlinear time-to-event analysis furthermore revealed that the position of a word in orthographic and semantic space continues to influence the probability of it disappearing from a language for at least 200 years. Effects of the lexical-distributional properties of words under investigation here have been reported in the language processing literature as well. The results reported here, therefore, fit well with a usage-based approach to language change, which holds that language change is at least to some extent connected to cognitive mechanisms in the human brain. (shrink)

도교의 이론적 근거를 제공한 노장.도가사상의 기원 과 원리를 집중 고찰한 저서.

v. 1. Tan suo zhe dao lu de tan suo -- v. 2. Lukaqi yu Makesi -- v. 3. Makesi zhu yi zhe xue ji ben wen ti yan jiu -- v. 4. Makesi zhu yi zhe xue jing dian wen xian yan jiu.

The authors explore the interfaces between different dimensions of moral cognition, bridging economic, Bayesian and reinforcement learning perspectives. The human aversion to harming others cuts across these different interfaces, influencing decisions, judgments, and inferences about morality.

Like Machiavelli's The Prince and the Japanese Book of Five Rings, Sun Tzu's The Art of War is as timely for business people today as it was for military strategists in ancient China. Written in China more than 2,000 years ago, Sun Tzu's classic The Art of War is the first known study of the planning and conduct of military operations. These terse, aphoristic essays are unsurpassed in comprehensiveness and depth of understanding, examining not only battlefield maneuvers, but also relevant (...) economic, political, and psychological factors. Indeed, the precepts outlined by Sun Tzu regularly applied outside the realm of military theory. It is read avidly by Japanese businessmen and was touted in the movie Wall Street as the corporate raider's bible. Providing a much-needed translation of this classic, Samuel Griffith has made this powerful and unique work even more relevant to the modern world. Including an explanatory introduction and selected commentaries on the work, this edition makes Sun Tzu's strategical and tactical principles accessible not only students of Chinese history competition. (shrink)

Abusive supervision, defined as subordinates’ perception of the extent to which supervisors engage in the sustained display of hostile verbal and non-verbal behaviors, excluding physical contact, is associated with various negative outcomes. This has made it easy for researchers to overlook the possibility that some supervisors regret their bad behavior and express remorse for their actions. Hence, we know little about how subordinates react to the perception that their supervisor is remorseful and how this perception affects the outcomes of supervisors’ (...) undesired behavior. Specifically, drawing on the social exchange theory and displace revenge literature, this study explains how abusive supervision leads to victims’ service sabotage behavior. In addition, this study also investigates how perceived supervisors’ remorse mitigates the adverse effects of abusive supervision. Based on time-lagged, dyadic data from Chinese individuals, this study found support for all the proposed relationships, i.e., abusive supervision leads to service sabotage through the mediating effect of revenge desire. The findings also conclude that PSR lessens the detrimental effects of abusive supervision on victims’ behavior with their customers. Finally, this research contributes to service sabotage literature by highlighting the possibility where abusive supervisors cause service sabotage behavior among victims. This study also shows the importance of PSR’s role in decreasing service sabotage behavior exhibited by victims of abusive supervisors in the service sector. (shrink)

本书内容涵盖执政党的政策与法律的关系,法的阶级性与社会性的关系,马克思主义关于法的概念和本质的基本原理,法是“理”与“力”的结合,法的作用与价值,民主与法制的关系,依法治国的治国方略以及对有关法学思潮 的评析等。.

Taking support from ego-depletion theory, this study examines ego depletion as a mechanism that explains how employees’ organizational citizenship behavior leads to antagonistic consequences, i.e., service sabotage. Employees’ positive psychological capital is considered a moderator. PROCESS macro was used to test all the hypotheses using time-lagged, dyadic data collected from 420 employees and their 112 their supervisors associated with the service industry in China. This study finds that employees’ exhibition of OCB is positively linked to ego depletion, which in turn (...) drives service sabotage behavior. Furthermore, employees’ PsyCap weakens the effect of OCB on employees’ ego depletion. This study highlights the dark side of OCB, the mechanism through which it causes adverse effects, and the moderating effect of PsyCap. It also provides insights to the organizations for managing service sector employees to effectively interact with customers. (shrink)

本书以东方文化为背景,从宗教理论、理想人格、人与社会、天人关系及天道本体诸方面采撷数十位古今中外文化名人精彩名句100余条进行阐释。.