The unsafe behavior of construction workers is one of the most important and direct causes of safety accidents. Managers usually develop effective incentives aimed at regulating worker safety behavior. Due to the large number of workers in construction projects, there are multiple differences in fairness preference, risk preference and ability level, which will lead to the complex effect of the traditional mechanism to regulate workers’ safety behavior. In order to improve the effectiveness of incentive measures for worker safety behavior, this (...) paper takes into account the multiple differences of individual workers’ fairness preference, risk preference and ability level, based on the tournament mechanism to construct a competition incentive model. By designing a tournament reward and salary distribution for heterogeneous workers, the occurrence of unsafe behaviors can be reduced. The study found that in terms of the optimal level of safety investment, workers with risk aversion attitude generally invest higher than that of workers with risk preference, no matter whether they have a strong fairness preference or not; In terms of the distribution of tournament rewards, workers with a risk aversion attitude and a higher level of fairness preference need to be given higher incentives. (shrink)

The relationship between analysts' forecasts and corporate fraud is a vital theoretical and practical question that needs to be clarified. Based on a strict distinction between negative performance gaps relative to analyst forecasts (negative forecast gaps hereinafter) and analyst coverage, this study investigates the influence of analyst forecasts on corporate fraud from a panoramic perspective. Using panel data on listed companies in China from 2008 to 2019, we find that short-term performance pressure caused by negative forecast gaps is significantly positively (...) correlated with firms’ possibility for fraudulent behavior. However, this positive correlation is weaker in state-owned enterprises than in their non-state-owned counterparts. Further, as a key external governance mechanism, analyst coverage enhances the negative moderator effect of state ownership on the positive relationship between negative forecast gaps and the likelihood of corporate fraud. (shrink)

Academic experience has been found to significantly impact on the attitudes and behaviors of managerial decision-makers, which in turn influences corporate strategic decisions. However, the impact of academic decision-makers on corporate ethical decisions, particularly corporate social irresponsibility (CSIR), has yet to receive due attention to date. In this study, we integrate the upper echelons theory and managerial discretion literature to examine whether and when academic CEOs (CEOs with academic experience) influence corporate social irresponsibility (CSIR). First, we suggest that academic CEOs (...) discourage CSIR because they have higher moral standards; thus, their companies are less likely to engage in CSIR activities. In addition, we propose that negative attainment discrepancy (slack resources) reduces (enhances) academic CEOs' managerial discretion to incorporate their ethical preferences into their decisions, thereby weakening (enhancing) the above relationship. This study is the first to examine the relationship between academic CEOs and CSIR. Additionally, the empirical findings of this study offer crucial insights for shareholders and policymakers to prevent or mitigate CSIR effectively. (shrink)

Research based on the behavioral theory of the firm (BTOF) argues that firms will actively adopt strategic actions to respond to performance that falls below aspirations, that is performance shortfalls. However, most previous studies have focused on market-related strategic actions, paying less attention to the impact of performance shortfalls on non-market-related strategic actions, especially corporate social responsibility (CSR) and corporate social irresponsibility (CSI). In this study, we propose that firms facing performance shortfalls are likely to reduce CSR levels and increase (...) CSI levels. In addition, we also propose that board characteristics (board size, board age and board tenure) have a significant moderating effect on the above relationship. Empirical analyses based on an unbalanced panel data of China's listed firms from 2010 to 2018 show that our arguments are largely supported. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Our study explores how climate risk affects the tax behavior of governments and local firms, subsequently affecting corporate pollution emissions. Using data on Chinese non-state-owned industrial enterprises from 1998 to 2014, we empirically investigate the impact of natural disasters on corporate tax avoidance. The results indicate that companies in earthquake-damaged areas are less likely to avoid taxes than those in unaffected areas. Furthermore, companies that pay more taxes after a disaster can secure favorable government environmental policies, as indicated by a (...) rise in pollution emissions. Moreover, this effect is more pronounced for less polluting firms and firms with higher financial constraints. Our study contributes to the literature on taxation and ESG from the perspective of favor-exchange in government–firm relationships. (shrink)

Whether firms in transition economies undertake corporate social responsibility (CSR) is an important research topic in business ethics. Applying the middle-status conformity perspective, this study uses listed companies in the transition economy of China from 2010 to 2020 to assess the influence of social status on CSR conformity. The empirical findings revealed an inverted U-shaped relationship between social status and CSR conformity. That is, firms with low- or high-level status were less inclined to adopt CSR practices than the firms with (...) a more middling status. Moreover, performance expectation gaps strengthened, while managerial ability flattened, the aforementioned inverted U-shaped relationship. This study sheds new light on the complicated motives for firms in transition economies to adopt CSR practices and further substantiates the boundary conditions of the curvilinear relationship between social status and CSR conformity. (shrink)

Integrating the behavioral theory of the firm and agency theory, this study is the first to examine the antecedents of firms' choice to disclose low-quality accounting information from the perspective of performance persistence below aspirations. Based on empirical data of 31,326 firm-annual observations involving 3584 listed companies for the 2007–2021 period, we find that firms actively reduce accounting information reliability and comparability in the presence of performance persistence below aspirations. Furthermore, we find that CEO-CFO surname ties enhance the negative effect (...) of performance persistence below aspirations on accounting information comparability. Finally, we find that agency costs play a mediating role in the relationship that performance persistence below aspirations has with accounting information reliability and comparability. This study is the first to examine performance persistence below aspirations and accounting information reliability and comparability. Meanwhile, this study provides important insights for policymakers to improve the quality of capital market information and for shareholders to improve the quality of corporate governance. (shrink)

Cellular reprogramming can manipulate the identity of cells to generate the desired cell types1– 3. The use of cell intrinsic components, including oocyte cytoplasm and transcription factors, can enforce somatic cell reprogramming to pluripotent stem cells4– 7. By contrast, chemical stimulation by exposure to small molecules offers an alternative approach that can manipulate cell fate in a simple and highly controllable manner8– 10. However, human somatic cells are refractory to chemical stimulation owing to their stable epigenome2,11,12 and reduced plasticity13,14; it (...) is therefore challenging to induce human pluripotent stem cells by chemical reprogramming. Here we demonstrate, by creating an intermediate plastic state, the chemical reprogramming of human somatic cells to human chemically induced pluripotent stem cells that exhibit key features of embryonic stem cells. The whole chemical reprogramming trajectory analysis delineated the induction of the intermediate plastic state at the early stage, during which chemical-induced dedifferentiation occurred, and this process was similar to the dedifferentiation process that occurs in axolotl limb regeneration. Moreover, we identified the JNK pathway as a major barrier to chemical reprogramming, the inhibition of which was indispensable for inducing cell plasticity and a regeneration-like program by suppressing pro-inflammatory pathways. Our chemical approach provides a platform for the generation and application of human pluripotent stem cells in biomedicine. This study lays foundations for developing regenerative therapeutic strategies that use well-defined chemicals to change cell fates in humans. (shrink)

shang ji. Xunzi tong lun -- xia ji. Zhu zi zhuan jian zheng.

For almost 700 years shoguns ruled Japan. These "gentleman warriors" developed a dedicated system of honor and strict guidlelines of behavior that Taira Shigesuke first brought together in his 16th century book—Bushido Shoshinshu. Present to a modern audience in clear, easy-to-read English, this new translation captures the majesty of the higher principles as well as the usefulness of the daily advice. From principles such as "a samurai should keep foremost in his mind the fact that he must die" to rules (...) regarding duty, personal obligation and even money management, this book sets out the guidelines that defined Japan's "way of the warrior." Honor and obligation are emphasised above all to the reader, who is taught that a samurai is expected to be indifferenet to pain, unquestioningly loyal, and an expert in his training. (shrink)

什么样的人生才算是幸福完满的人生,按季羡林的说法是和谐人生,那么怎样的人生才算是和谐,我们该如何面对压力,如何消防除人与人之间的可怕的隔膜,如何处理友情与爱情等,大师季羡林将为读者揭开其中的奥秘,告诉 您如何好好的度过一生.

本书内容包括:人生、再谈人生、三论人生、人生的意义与价值,不完满才是人生、世态炎凉、走运与倒霉、缘分与命运、牵就与适应、谦虚与虚伪等。.

Discussing how to use philosophy as a tool of communist ideological propaganda in China.

The formation of the character of Sun Wukong has remained one of the most controversial issues in the field of Xiyou ji studies. While acknowledging that different strands might have fed into the image of Sun Wukong in the sixteenth- century novel Xiyou ji, this paper calls attention to complex and sometimes contradictory representations of Sun Wukong’s sexuality and explores the mechanism of displacement that subtly operates in the novel and reveals itself through such representations. It further demonstrates the dual (...) function performed by the displacement of Sun Wukong’s sexuality: on the one hand, it connects Sun Wukong to the image of the lustful ape in the white ape tradition; on the other hand, such displacement allows him to utilize and transcend his desire by experiencing the process of awakening to kong 空 by means of se 色 on his path to enlightenment. Therefore, a reexamination of Sun Wukong through the lens of sexuality helps draw together these two seemingly separate aspects and reveals a narrative in which Sun Wukong’s sexual desire not only encodes his hidden past associated with the white ape tradition but also generates significant meaning in light of the Buddhist context, that is, the notion that erotic encounters and fulfillment of sexual desire can be integrated into the Buddhist journey to enlightenment. (shrink)

本书主要讨论了先秦时期几种主要话语体系中“观”所具有的内涵结构，并进而讨论了“观”在这些话语体系以及后世几种重要理论中所呈现出来的诗性建构。.

East Asian countries such as South Korea have recently made headlines for experimenting with different methods to incentivise people to have (more) children, in a bid to reverse declining birth rates. Many such incentives—child benefits, cash bonuses, dating events, and so on—appear morally innocuous at first glance. I will demonstrate in this analysis, however, that they amount to stopgap measures which reveal fundamental shortcomings with the way various nation states are approaching the so-called ‘problem’ of fertility decline.

Individualistic traditions of autonomy have long been critiqued by feminists for their atomistic and asocial presentation of human agents. Relational approaches to autonomy were developed as an alternative to these views. Relational accounts generally capture a more socially informed picture of human agents, and aim to differentiate between social phenomena that are conducive to our agency versus those that pose a hindrance to our agency. In this article, I explore the various relational conceptualizations of autonomy profferred to date. I critically (...) review some of the ongoing internal disputes within the relational autonomy literature, and conclude the article by taking stock of the value of relational autonomy despite these unresolved debates. (shrink)

Epistemic injustices are wrongs that agents can suffer in their capacity as knowers. In this article, I offer a conceptualisation of a phenomenon I call anticipatory epistemic injustice, which I claim is a distinct and particularly pernicious type of epistemic injustice worthy of independent analysis. I take anticipatory epistemic injustice to consist in the wrongs that agents can suffer as a result of anticipated challenges in their process of taking up testimony-sharing opportunities. I distinguish my account from paradigmatic cases of (...) epistemic injustice, such as Miranda Fricker’s concepts of testimonial injustice and hermeneutical injustice; additionally, I differentiate my view from Kristie Dotson’s account of testimonial smothering. I argue, ultimately, that anticipatory epistemic injustice is a useful addition to our current taxonomy of epistemic injustices, as it has promising explanatory potential for a range of non-standard cases of epistemic injustice. (shrink)

In this paper, I claim that live uterus donors ought to be considered for the possibility of compensation. I support my claim on the basis of comparable arguments which have already been applied to gamete donation, surrogacy, and other kinds of organ donation. However, I acknowledge that there are specificities associated with uterus donation, which make the issue of incentive and reward a harder ethical case relative to gamete donation, surrogacy, and other kinds of organ donation. Ultimately, I contend that (...) while reimbursement for the costs incurred by live uterus donors should be treated as a necessary ethical minimum, how much further we ought to remunerate uterus donations remains an open question. (shrink)

In this article, I critique the commonly accepted distinction between commercial and altruistic surrogacy arrangements. The moral legitimacy of surrogacy, I claim, does not hinge on whether it is paid (‘commercial’) or unpaid (‘altruistic’); rather, it is best determined by appraisal of virtue-abiding conditions constitutive of the surrogacy arrangement. I begin my article by problematising the prevailing commercial/altruistic distinction; next, I demonstrate that an assessment of the virtue-abiding or non-virtue-abiding features of a surrogacy is crucial to navigating questions about the (...) moral legitimacy of surrogacy; in the final part, I reject other moral heuristics that might be proposed as alternatives to the commercial/altruistic dichotomy, and reiterate that a virtue-ethical framework is the most suitable way forward. (shrink)

An episiotomy is ‘an intrapartum procedure that involves an incision to enlarge the vaginal orifice,’1 and is primarily justified as a way to prevent higher degrees of perineal trauma or to facilitate a faster birth in cases of suspected fetal distress. Yet the effectiveness of episiotomies is controversial, and many professional bodies recommend against the routine use of episiotomies. In any case, unconsented episiotomies are alarmingly common, and some care providers in obstetric settings often fail to see consent as necessary (...) in context. In their article, ‘The ethics of consent during labour and birth: episiotomies,’ van der Pijl et al reiterate that consent is necessary for episiotomies. They specify, further, that the antenatal period is crucial for exchanging information, establishing trust between the birthing subject and provider, and exploring the birthing subject’s—rather than the care provider’s—values and preferences regarding episiotomies. They recommend an individualised approach, which would enable birthing subjects to choose how and when they want to give consent. I applaud van der Pijl et al on their practicable recommendations regarding consent for episiotomies. This is certainly a step in the right direction where respect for birthing subjects’ bodily autonomy and integrity is concerned. Still, we must be reminded that consent alone is not coextensive with autonomy. The conditions for securing informed consent in healthcare does not guarantee that one’s decision is truly reflective of their values. After all, even valid consent does not rule out ‘normatively significant external influence’.2 Consent acquisition for obstetric procedures present no …. (shrink)

Mere inability, which refers to what persons are naturally unable to do, is traditionally thought to be distinct from unfreedom, which is a social type of constraint. The advent of biomedical enhancement, however, challenges the idea that there is a clear division between mere inability and unfreedom. This is because bioenhancement makes it possible for some people’s mere inabilities to become matters of unfreedom. In this paper, I discuss several ways that this might occur: first, bioenhancement can exacerbate social pressures (...) to enhance one’s abilities; second, people may face discrimination for not enhancing; third, the new abilities made possible due to bioenhancement may be accompanied by new inabilities for the enhanced and unenhanced; and finally, shifting values around abilities and inabilities due to bioenhancement may reinforce a pre-existing ableism about human abilities. As such, we must give careful consideration to these potential unfreedom-generating outcomes when it comes to our moral evaluations of bioenhancement. (shrink)

Natalie Stoljar posits that those who have internalized oppressive norms lack normative competence, which requires true beliefs and critical reflection. A lack of normative competence makes agents nonautonomous, according to Stoljar. This framework is thereby meant to address what she calls the “feminist intuition”—the intuition that oppressive norms are incompatible with autonomy. On my view, however, Stoljar’s normative competence account of autonomy is subject to a worrying problem. Her account misattributes nonautonomy to those who perpetrate the oppression, making those who (...) are oppressed and those who oppress count as equally nonautonomous. I argue that this is implausible and demonstrate in this paper that we can establish an asymmetry of autonomy between those who oppress others and those who are made the target of oppression. (shrink)

The growing demand for uterus transplantation (UTx) invites continued philosophical evaluation of the function of UTx (and what constitutes its ‘success’), as well as the recipient eligibility for UTx. Currently, UTx caters to partnered, cisgender women of childbearing age looking to get pregnant and give birth to a biogenetically related child. The medical justification for this—the treatment of uterine infertility—explains the primacy of this practice. However, this dominant conceptualization of UTx does not necessarily capture the diverse needs for which both (...) cis‐ and transgender women might take interest in UTx that are not strictly procreative, such as bodily integrity and gender identity reasons. In this paper, I argue that non‐procreative motivations for uterus acquisition ought to be taken seriously as a matter of non‐discrimination and consistency. (shrink)

Bennabi, Malek; Islamic civilization; Islamic renewal; philosophy.

A global trend of institutionalised pronatalism situates low fertility as a site of demographic disaster – positioning primarily women’s bodies as both its cause and solution. In light of such demographic dread, assisted reproductive technologies (ART) may be utilized by pronatalist states as a strategy for fertility recovery, rather than as a benefit for individual aspiring parents. In other words, ARTs are at risk of being co-opted by nation-states for problematic demographic designs which do not advance emancipatory goals. The underlying (...) issue of pronatalism, however, is not always explicitly acknowledged in feminist bioethics as a barrier to ethical ART usage. In my paper, I argue that it would be a mistake to assume ART can be used for emancipatory ends if we do not, at the same time, critically investigate its connections to institutionalised pronatalism. (shrink)

Ugar and Malele write that generic machine learning (ML) technologies for mental health diagnosis would be challenging to implement in sub-Saharan Africa due to cultural specificities in how those conditions are diagnosed. For example, they say that in South Africa, the appearance of ‘schizophrenia’ might be understood as a type of spiritual possession, rather than a mental disorder caused by a brain dysfunction. Hence, a generic ML system is likely to ‘misdiagnose’ persons whose symptomatology matches that of schizophrenia in the (...) South African context. The authors thus claim that ‘a generic or universal design cannot be effective given the heterogeneity of value judgements in defining what mental health disorders are in different contexts’.1 Should we take this to mean that ML systems ‘should not be designed with a generalised perception of mental disorders,’1 as the authors suggest? On the contrary, my view is that generic ML can be useful, with the caveat that issues of cultural sensitivity may engender translational challenges in various national and cultural contexts. Yet, if it can be demonstrated that a generic ML system can reliably and accurately pick up on shared symptomatologies across cultures despite what any individual or community might believe about their actual causes, this aspect is surely the function and value of diagnostic ML which we should take to matter. Cultural gaps in aetiological understandings of mental health conditions make it all the more important to advance generic ML as a calibrating diagnostic tool. In this commentary, therefore, I will endeavour to make a case for generic ML in mental healthcare. ### Aetiological (mis)understanding across cultures The fundamental complexity to which Ugar and Malele direct our attention is the fact that mental health conditions are attributed to variable causal explanations, rather than a …. (shrink)

Ascribing autonomous status to agents is a valuable practice. As such, we ought to care about how we engage in practices of autonomy ascription. However, disagreement between first-personal experiences of an agent's autonomy and third-personal determinations of their autonomy presents challenges of ethical and epistemic concern. My view is that insights from a dialogical rather than nondialogical account of autonomy give us the resources to combat the challenges associated with autonomy ascription. I draw on Andrea Westlund's account of dialogical autonomy—on (...) which autonomy requires a dialogical disposition to hold oneself answerable to external critical perspectives—to make my case. (shrink)

Conscious states—state that there is something it is like to be in—seem both rich or full of detail and ineffable or hard to fully describe or recall. The problem of ineffability, in particular, is a longstanding issue in philosophy that partly motivates the explanatory gap: the belief that consciousness cannot be reduced to underlying physical processes. Here, we provide an information theoretic dynamical systems perspective on the richness and ineffability of consciousness. In our framework, the richness of conscious experience corresponds (...) to the amount of information in a conscious state and ineffability corresponds to the amount of information lost at different stages of processing. We describe how attractor dynamics in working memory would induce impoverished recollections of our original experiences, how the discrete symbolic nature of language is insufficient for describing the rich and high-dimensional structure of experiences, and how similarity in the cognitive function of two individuals relates to improved communicability of their experiences to each other. While our model may not settle all questions relating to the explanatory gap, it makes progress toward a fully physicalist explanation of the richness and ineffability of conscious experience—two important aspects that seem to be part of what makes qualitative character so puzzling. (shrink)

Kant is regarded as the key critic of eudemonic ethics. Interpreters have claimed that for Kant, happiness was neither a precondition for morality nor a reward for moral conduct. However, this study shows that happiness does play a key role in Kant s moral philosophy. It reveals Kant s practical philosophy as a theory that seriously considers the irrefutable necessity for individual happiness in life.".

This article studies the effects of social institutions on organizational corruption at the societal level by focusing on the possible interactions between the institutional pillars that have been identified in past research. Based on these three institutional aspects or pillars, this article tests the interactive effects of social institutions among societies throughout the world. The results suggest that the three institutional pillars have significant interactive effects on organizational corruption at the societal level. A discussion of the implications of the research (...) findings for researchers and practitioners is given. (shrink)

Some have claimed that moral bioenhancement undermines freedom and authenticity – thereby making moral bioenhancement problematic or undesirable – whereas others have said that moral bioenhancement does not undermine freedom and authenticity – thereby salvaging its ethical permissibility. These debates are characterized by a couple of features. First, a positive relationship is assumed to hold between these agency-related concepts and the ethical permissibility of moral bioenhancement. Second, these debates are centered around individualistic conceptions of agency, like free choice and authenticity, (...) which hail from an atomistic tradition of autonomy. My view is that emphasizing individualistic conceptions of autonomy do not provide particularly strong foundations on which to argue about the issue of the permissibility of moral bioenhancement. This is because individualistic autonomy is not the kind of agency-related consideration we ought to value. Instead, I propose that we investigate the relationship between moral bioenhancement and a more relational kind of autonomy. Focusing on this latter relationship, on my view, clarifies the potential for moral bioenhancement to support or enhance people’s autonomy. (shrink)

Despite its prevalence in emerging economies, everyday-life business deviance and its antecedents have received surprisingly little research attention. Drawing on strain theory and the business-ethics literature, we develop a socio-psychological explanation for this deviance. Our analysis of 741 owners of Chinese small- and medium-sized enterprises suggests that materialism and trust in institutional justice affect EBD both directly and indirectly in a relationship mediated by the ethical standards of SME owners. These findings have important implications for researching deviant business behavior within (...) SMEs. (shrink)

This study explores the relationship between language and thought in similarity judgments by testing how monolingual children who speak languages with partial typological differences in motion description respond to visual motion event stimuli. Participants were either Chinese- or English-speaking, 3-year-olds, 8-year-olds and adults who judged the similarity between caused motion scenes in a match-to-sample task. The results suggest, first of all, that the two younger groups of 3-year-olds are predominantly path-oriented, irrespective of language, as evidenced by their significantly longer fixation (...) on path-match videos rather than manner-match videos in a preferential looking scheme. Using categorical measurement of overt choices, older children and adults also showed a shared tendency of being more path-oriented. However, the analysis using continuous measurement of reaction time revealed significant variations in spatial cognition that can be related to linguistic differences: English speakers tended to be more manner-oriented while Chinese speakers were equally manner- and path-oriented. On the whole, our findings indicate a likelihood that children’s non-linguistic thought is similar prior to internalising the lexicalisation pattern of motion events in their native languages, but shows divergences after such habitual use, thus suggesting that the pattern of non-linguistic thought may be linked, among other things, to linguistic structure. (shrink)

This article studies the effects of social institutions on organizational corruption at the societal level by focusing on the possible interactions between the institutional pillars that have been identified in past research. Based on these three institutional aspects or pillars, this article tests the interactive effects of social institutions among societies throughout the world. The results suggest that the three institutional pillars have significant interactive effects on organizational corruption at the societal level. A discussion of the implications of the research (...) findings for researchers and practitioners is given. (shrink)