This paper analyzes the characteristics of the transportation system and constructs a multidimensional urban public transportation evaluation index system from the perspective of basic network evaluation. The DEA efficiency evaluation model is constructed based on the perspective of environmental and social issues in transportation systems. Environmental and social issues in transportation systems refer to the differences in the average number of people carried and their technical indicators such as environmental pollution and energy consumption for different modes of transportation, which will (...) also lead to different consumption of natural resources per unit of transportation capacity. The multidimensional public transportation system efficiency evaluation system for different evaluation scenarios provides useful technical ideas and implementation methods. To provide a basis for decision-making for transportation system planning, the operation management can help to further promote the research results in practice. (shrink)

The relationship between neuroticism and mobile phone use is a hot research topic in the academic community. The purpose of this study was to investigate the roles of self-emotional assessment and love status in the mechanism through which college students’ neuroticism influences mobile phone use.We construct a moderated mediation model, and taking 869 Chinese college students as the research object and testing the mediating role of self-emotional assessment and the moderating role of love status. The results show that: neuroticism was (...) significantly positively related to mobile phone use and significantly negatively related to self-emotional assessment; self-emotional assessment was significantly positively related to mobile phone use; self-emotional assessment had a masking effect on the relationship between neuroticism and mobile phone use; love status not only moderated the relationship between self-emotional assessment and mobile phone use but also moderated the process through which self-emotional assessment masked the effect of neuroticism on mobile phone use. Our research expands the literature on the mechanisms underlying the effects of neuroticism on mobile phone use, enriches the understanding of the pertinent boundary conditions, and provides a better explanatory basis for the mobile phone use of college students. (shrink)

Adopting a configurational perspective, this study explored the pathways for small and medium-sized enterprises to achieve high levels of radical innovation. On the basis of dynamic capabilities theory, six causal conditions for radical innovation were identified at both external and internal levels—that is, environmental turbulence and absorptive capacity. The results of a fuzzy-set qualitative comparative analysis of 82 Chinese SMEs identified four solutions for high radical innovation. The six causal conditions interacted interdependently and different combinations of these conditions were equally (...) effective pathways for SMEs to achieve radical innovation. Hence, SMEs could generate radical innovation through flexibly allocating resources and capabilities based on the environmental circumstances. By using the fsQCA method, this study contributes to the related literature with an investigation of the complex causal relationship between environmental turbulence, absorptive capacity, and SMEs’ radical innovation. The results resolve some prior contradictory findings and provide new insights for future research. Other theoretical contributions, practical implications, and directions for future research are also discussed. (shrink)

A strongly deterministic theory of physics is one that permits exactly one possible history of the universe. In the words of Penrose (1989), "it is not just a matter of the future being determined by the past; the entire history of the universe is fixed, according to some precise mathematical scheme, for all time.” Such an extraordinary feature may appear unattainable in a world like ours. In this paper, I show that it can be achieved in a simple way and (...) discuss its implications for metaphysics and philosophy of science, including natural properties, free will, explanation, and modality. First, I propose a precise definition of strong determinism. Next, I discuss its philosophical ramifications and a toy example. Finally, I provide a realistic example of a strongly deterministic (and simple) physical theory---the Everettian Wentaculus. A surprising consequence is that whether or not our world is strongly deterministic may be empirically underdetermined. (shrink)

The mathematical structure of realist quantum theories has given rise to a debate about how our ordinary 3-dimensional space is related to the 3N-dimensional configuration space on which the wave function is defined. Which of the two spaces is our (more) fundamental physical space? I review the debate between 3N-Fundamentalists and 3D-Fundamentalists and evaluate it based on three criteria. I argue that when we consider which view leads to a deeper understanding of the physical world, especially given the deeper topological (...) explanation from the unordered configurations to the Symmetrization Postulate, we have strong reasons in favor of 3D-Fundamentalism. I conclude that our evidence favors the view that our fundamental physical space in a quantum world is 3-dimensional rather than 3N-dimensional. I outline lines of future research where the evidential balance can be restored or reversed. Finally, I draw lessons from this case study to the debate about theoretical equivalence. (shrink)

Two of the most difficult problems in the foundations of physics are (1) what gives rise to the arrow of time and (2) what the ontology of quantum mechanics is. I propose a unified 'Humean' solution to the two problems. Humeanism allows us to incorporate the Past Hypothesis and the Statistical Postulate into the best system, which we then use to simplify the quantum state of the universe. This enables us to confer the nomological status to the quantum state in (...) a way that adds no significant complexity to the best system and solves the ''supervenient-kind problem'' facing the original version of the Past Hypothesis. We call the resultant theory the Humean unification. It provides a unified explanation of time asymmetry and quantum entanglement. On this theory, what gives rise to time's arrow is also responsible for quantum phenomena. The new theory has a separable mosaic, a best system that is simple and non-vague, less tension between quantum mechanics and special relativity, and a higher degree of theoretical and dynamical unity. The Humean unification leads to new insights that can be useful to Humeans and non-Humeans alike. (shrink)

Behaving ethically depends on the ability to recognize that ethical issues exist, to see from an ethical point of view. This ability to see and respond ethically may be related more to attributes of corporate culture than to attributes of individual employees. Efforts to increase ethical standards and decrease pressure to behave unethically should therefore concentrate on the organization and its culture. The purpose of this paper is to discuss how total quality (TQ) techniques can facilitate the development of a (...) cooperative corporate culture that promotes and encourages ethical behavior throughout an organization. (shrink)

The purpose of this study was to explore whether the performance of the green innovation brought positive effect to the competitive advantage. This study found that the performances of the green product innovation and green process innovation were positively correlated to the corporate competitive advantage. Therefore, the result meant that the investment in the green product innovation and green process innovation was helpful to the businesses. This study argued that the businesses should cognize the correct value and positioning of the (...) green innovation. (shrink)

This study proposed a novel construct – green core competence – to explore its positive effects on green innovation and green images of firms. The results showed that green core competences of firms were positively correlated to their green innovation performance and green images. In addition, this research also verified two types of green innovation performance had partial mediation effects between green core competences and green images of firms. Therefore, investment in the development of green core competence was helpful to (...) businesses for the enhancement of their green innovation and green images. Furthermore, this study found that green core competence, two types of green innovation performance, and green images of medium & small enterprises (SMEs) were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. Therefore, there was the advantage of firm size for the green core competence in this industry, and it was imperative for SMEs to develop and create their green core competences to strengthen their green innovation performance, and green images. (shrink)

The persistent challenge of formulating ontic structuralism in a rigorous manner, which prioritizes structures over the entities they contain, calls for a transformation of traditional logical frameworks. I argue that Univalent Foundations (UF), which feature the axiom that all isomorphic structures are identical, offer such a foundation and are more attractive than other proposed structuralist frameworks. Furthermore, I delve into the significance in the case of the hole argument and, very briefly, the nature of symmetries.

Quantum theory might make the cosmos more certain than classical physics ever did.

According to the algebraic approach to spacetime, a thoroughgoing dynamicism, physical fields exist without an underlying manifold. This view is usually implemented by postulating an algebraic structure (e.g., commutative ring) of scalar-valued functions, which can be interpreted as representing a scalar field, and deriving other structures from it. In this work, we point out that this leads to the unjustified primacy of an undetermined scalar field. Instead, we propose to consider algebraic structures in which all (and only) physical fields are (...) primitive. We explain how the theory of natural operations in differential geometry—the modern formalism behind classifying diffeomorphism-invariant constructions—can be used to obtain concrete implementations of this idea for any given collection of fields. For concrete examples, we illustrate how our approach applies to a number of particular physical fields, including electrodynamics coupled to a Weyl spinor. (shrink)

Mystical experiences are often regarded as potential sources of epistemic justification for religious beliefs. However, the ‘disanalogy objection’ maintains that, in contrast to sense perceptions, mystical experiences lack social verifiability and are thus merely subjective states that cannot substantiate objective truths. This article explores a novel externalist response that involves the concept of angels. As spiritual beings, angels can directly perceive God and verify these perceptions in their celestial community. Thus, the ‘direct perception of God’ is not inherently incapable of (...) social verification. While invoking angels might appear contentious, it coheres with the externalist approach of conceptualising cognitive states under hypothetical settings. Despite the differences between humans and angels and their lack of interaction for verification purposes, our approach remains valid because mystics not only exemplify the same general type of ‘direct perception of God’ as angels but can also be preliminary members of a wider celestial community. (shrink)

This article proposed four novel constructs – green brand image, green satisfaction, green trust, and green brand equity, and explored the positive relationships between green brand equity and its three drivers – green brand image, green satisfaction, and green trust. The object of this research study was information and electronics products in Taiwan. This research employed an empirical study by use of the questionnaire survey method. The questionnaires were randomly mailed to consumers who had the experience of purchasing information and (...) electronics products. The results showed that green brand image, green satisfaction, and green trust are positively related to green brand equity. Furthermore, the positive relationship between green brand image and green brand equity is partially mediated by green satisfaction and green trust. Hence, investing on resources to increase green brand image, green satisfaction, and green trust is helpful to enhance green brand equity. (shrink)

How might we philosophize about the metaverse? It is traditionally held that the four main branches of philosophy are metaphysics, epistemology, axiology, and logic. In this article, I shall demonstrate how virtual walt-fictionalism, a particular version of virtual irrealism, is able to offer a straightforward, internally consistent, and powerful response about the metaphysics, epistemology, and axiology (ethics) of the metaverse. I will first characterize the metaverse in terms of a reality-virtuality (RV) continuum and distinguish between virtual realism and virtual irrealism, (...) before elaborating on the explanatory power and potential of virtual walt-fictionalism relative to the metaphysics, epistemology, and axiology (ethics) of the metaverse. (shrink)

This paper is about the epistemology of quantum theory. We establish a new result about a limitation to knowledge of its central object---the quantum state of the universe. We show that, if the universal quantum state can be assumed to be a typical unit vector from a high-dimensional subspace of Hilbert space (such as the subspace defined by a low-entropy macro-state as prescribed by the Past Hypothesis), then no observation can determine (or even just narrow down significantly) which vector it (...) is. Typical state vectors, in other words, are observationally indistinguishable from each other. Our argument is based on a typicality theorem from quantum statistical mechanics. We also discuss how theoretical considerations that go beyond the empirical evidence might bear on this fact and on our knowledge of the universal quantum state. (shrink)

To correct the misconception that incommensurability implies incomparability, Kuhn lately develops a new interpretation of incommensurability. This includes a linguistic theory of scientific revolutions (the theory of kinds), a cognitive exploration of the language learning process (the analogy of bilingualism), and an epistemological discussion on the rationality of scientific development (the evolutionary epistemology). My focus in this paper is to review Kuhn's effort in eliminating relativism, highlighting both the insights and the difficulties of his new version of incommensurability . Finally (...) I suggest that some of Kuhn's difficulties can be overcome by adopting a concept of rationality that filly appreciates the important role of instruments in the development of science. (shrink)

Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating effect of moral intensity and moral judgment on the consumer’s use intention of pirated software. This study aims to understand the consumer’s use intention of pirated software in Taiwan based on the theory of planned behavior (TPB) proposed by Ajzen (Organizational Behavior and Human Decision Processes, 50, 179, 1991). In addition, moral intensity and moral judgment are adopted as a joint (...) moderator to examine their combined influence on the proposed research framework. The results obtained from this Taiwan case reveal that the antecedent constructs proposed in the TPB model–an individual’s attitude and subjective norms toward using pirated software, and perceived behavioral control to use pirated software–indeed have positive impacts on the consumer’s use intention of pirated software. In addition, the joint moderating effect of moral intensity and moral judgment is manifested in the consumer’s use intention of pirated software. The results of this study not only could substantiate the results of consumer misbehavior research, but also could provide some managerial suggestions for Taiwanese government authorities concerned and the related software industries devoted to fighting pirated software. (shrink)

No research explored intellectual capital about green innovation or environmental management. This study wanted to fill this research gap, and proposed a novel construct - green intellectual capital - to explore the positive relationship between green intellectual capital and competitive advantages of firms. The empirical results of this study showed that the three types of green intellectual capital - green human capital, green structural capital, and green relational capital - had positive effects on competitive advantages of firms. Moreover, this study (...) found that green relational capital was the most common among these three types of green intellectual capital, and the three types of green intellectual capital of Medium & Small Enterprises were all significantly less than those of large enterprises in the information and electronics industry in Taiwan. In sum, companies investing many resources and efforts in green intellectual capital could not only meet the trends of strict international environmental regulations and popular environmental consciousness of consumers, but also eventually obtain corporate competitive advantages. (shrink)

The dead donor rule (DDR) has facilitated the saving of hundreds of thousands of lives. Recent advances in heart donation, however, have exposed how DDR has limited donation of all organs. We propose advancing the moment in the dying process at which death can be determined to increase substantially the supply of organs for transplantation. We justify this approach by identifying certain flaws in the Uniform Determination of Death Act and proposing a modification of that law that permits earlier procurement (...) of healthier organs in greater numbers. (shrink)

Mystical religious experiences typically purport to engage with the transcendent and often claim to involve encounters with spiritual entities or a detachment from the material world. Daoism diverges from this paradigm. This paper examines Daoist mystical experiences of bodily transformations and explores their epistemological implications. Specifically, we defend the justificatory power of Daoist somatic experiences against the disanalogy objection. The disanalogy objection posits that mystical experiences, in contrast to sense perceptions, are not socially verifiable and thereby lack prima facie epistemic (...) value. We argue that some Daoist mystical bodily states, being essentially spatiotemporal, are exempt from this challenge. This leads to a broader understanding of mysticism and offers a partial resolution to the disanalogy objection. (shrink)

The gaze cueing effect is characterized by faster attentional orienting to a gazed-at than a non-gazed-at target. This effect is often enhanced when the gazing face bears an emotional expression, though this finding is modulated by a number of factors. Here, we tested whether the type of task performed might be one such modulating factor. Target localization and target discrimination tasks are the two most commonly used gaze cueing tasks, and they arguably differ in cognitive resources, which could impact how (...) emotional expression and gaze cues are integrated to orient attention. In a within-subjects design, participants performed both target localization and discrimination gaze cueing tasks with neutral, happy, and fearful faces. The gaze cueing effect for neutral faces was greatly reduced in the discrimination task relative to the localization task, and the emotional enhancement of the gaze cueing effect was only present in the localization task and only when this task was performed first. These results suggest that cognitive resources are needed for gaze cueing and for the integration of emotional expressions and gaze cues. We propose that a shift toward local processing may be the mechanism by which the discrimination task interferes with the emotional modulation of gaze cueing. The results support the idea that gaze cueing can be greatly modulated by top-down influences and cognitive resources and thus taps into endogenous attention. Results are discussed within the context of the recently proposed EyeTune model of social attention. (shrink)

We examine the effect of the cross-border merger and acquisition (M&A) activities of Chinese firms on their corporate social responsibility (CSR) performance. We find that Chinese acquirers significantly increase CSR performance and CSR spending following cross-border M&As. The legal origins and social norms of host countries are found to positively affect the acquirers’ CSR performance and CSR spending in the post-M&A period. The results are consistent with Chinese acquirers signaling their commitment toward CSR through cross-border M&As to respond to diverse (...) stakeholder demands and strengthen corporate reputation. We also provide evidence that Chinese firms’ knowledge acquisition through cross-border M&As boosts green innovation. In addition, we show that the financial performance of Chinese acquirers does not suffer in the long term, indicating that strategic CSR investments can be integrated with other corporate investment activities. Our study demonstrates how cross-border M&As affect stakeholder value beyond value for shareholders. (shrink)

In their forthcoming article, ‘What makes a medical intervention invasive?’ De Marco, Simons, and colleagues explore the meaning and usage of the term ‘invasive’ in medical contexts. They describe a ‘Standard Account’, drawn from dictionary definitions, which defines invasiveness as ‘incision of the skin or insertion of an object into the body’. They then highlight cases wherein invasiveness is employed in a manner that is inconsistent with this account (eg, in describing psychotherapy) to argue that the term invasiveness is often (...) used to explicitly or implicitly reference interventions that do not fall under the standard account. The authors offer an alternative ‘schematic’ definition of invasiveness, whereby medical interventions entail an underlying context-independent property of ‘basic invasiveness’ and may be understood both relative to each other and to a context-specific threshold of what is ‘invasive’.1 We propose that the meaning of terms such as ‘invasiveness’ is necessarily heterogeneous, and that what is implied by its usage will certainly depend on context, particularly in medical settings. Hence, the creation of a unifying definition is less critical than clarification of the implied and intended meanings of each instance of the term’s use. We further argue that interpreting the use of terms like ‘invasiveness’ in medical practice is complicated by the embedding of each use of this term in a different ‘language game’, whereby words and their meanings are understood by an in-group familiar with …. (shrink)

I propose a theory of space with infinitesimal regions called smooth infinitesimal geometry based on certain algebraic objects, which regiments a mode of reasoning heuristically used by geometricists and physicists. I argue that SIG has the following utilities. It provides a simple metaphysics of vector fields and tangent space that are otherwise perplexing. A tangent space can be considered an infinitesimal region of space. It generalizes a standard implementation of spacetime algebraicism called Einstein algebras. It solves the long-standing problem of (...) interpreting smooth infinitesimal analysis realistically, an alternative foundation of spacetime theories to real analysis, 277–392, 1980). SIA is formulated in intuitionistic logic and is thought to have no classical reformulations. Against this, I argue that SIG is such a reformulation. But SIG has an unorthodox mereology, in which the principle of supplementation fails. (shrink)

Could translation be fully automated? We must first acknowledge the complexity, ambiguity, and diversity of natural languages. These aspects of natural languages, when combined with a particular dilemma known as the computational dilemma, appear to imply that the machine translator faces certain obstacles that a human translator has already managed to overcome. At the same time, science has not yet solved the problem of how human brains process natural languages and how human beings come to acquire natural language understanding. We (...) will then distinguish between the task of translation and the responsibility of the translator. Thereafter, we will conduct a survey of the methods of machine translation (viz. RBMT, SMT, NMT, foundation models or large language models). These methods will then be critically evaluated both in general and relative to Bar-Hillel’s hypothesis about the impossibility of fully automatic, high-quality machine translation (Fahqmt). Some concluding remarks will be made about the scope, prospects, and limits of machine translation. (shrink)

In this paper, we propose a method to design the pseudorandom number generator using three kinds of four-wing memristive hyperchaotic systems with different dimensions as multientropy sources. The principle of this method is to obtain pseudorandom numbers with good randomness by coupling XOR operation on the three kinds of FWMHSs with different dimensions. In order to prove its potential application in secure communication, the security of PRNG based on this scheme is analyzed from the perspective of cryptography. In addition, PRNG (...) has passed the NIST 800.22 and ENT test, which shows that PRNG has good statistical characteristics. Finally, an image encryption algorithm based on PRNG is adopted. In the encryption algorithm, the optimized Arnold matrix scrambling method and the diffusion processing based on XOR are used to obtain the final encrypted image. Through the evaluation of encryption performance, it is concluded that there is no direct relationship between the pristine image and encrypted image. The results show that the proposed image encryption scheme has good statistical output characteristics and security performance in line with cryptography. (shrink)

The aim of a theoretically ideal process of informed consent is to promote the autonomy of the patient and to limit unethical physician paternalism. However, in practice, the nature of the medical profession requires physicians to act as ontological decision architects—based on the medical knowledge that they acquire through their experience and training, physicians ontologically determine a subset of viable courses of action for their patient. What is observed is not an unethical physician limitation or biasing of the patient towards (...) certain treatment options that violates patient autonomy or consciously undermines informed consent, but rather a more foundational paternalism that is necessarily inherent to the physician–patient relationship. In this article we argue for a recognition of this underlying physician paternalism and posit that this necessary paternalism is not a foil to patient autonomy, but rather a foundational aspect of the duties of the medical professional within the physician–patient relationship. (shrink)

The outbreak of COVID-19 is a public health crisis that has had a profound impact on society. Stigma is a common phenomenon in the prevalence and spread of infectious diseases. In the crisis caused by the pandemic, widespread public stigma has influenced social groups. This study explores the negative emotions arousal effect from online public stigmatization during the COVID-19 pandemic and the impact on social cooperation. We constructed a model based on the literature and tested it on a sample of (...) 313 participants from the group being stigmatized. The results demonstrate: (1) relevance and stigma perception promote negative emotions, including anxiety, anger, and grief; (2) the arousal of anger and grief leads to a rise in the altruistic tendency within the stigmatized group; and (3) stigmatization-induced negative emotions have a complete mediating effect between perceived relevance and altruistic tendency, as well as perceived stigma and altruistic tendency. For a country and nation, external stigma will promote the group becoming more united and mutual help. One wish to pass the buck but end up helping others unintentionally. We should not simply blame others, including countries, regions, and groups under the outbreak of COVID-19, and everyone should be cautious with the words and actions in the Internet public sphere. (shrink)

Gene editing in the environment must consider uncertainty about potential benefits and risks for different populations and under different conditions. There are disagreements about the weight and balance of harms and benefits. Deliberative and community‐led approaches offer the opportunity to engage and empower diverse publics to co‐create responses and solutions to controversial policy choices in a manner that is inclusive of diverse perspectives. Stories, understood as situated accounts that reflect a person's life experiences, can enable the articulation of nuanced perspectives, (...) diversify how perspectives are communicated, encourage wider participation, open dominant perspectives to challenge, and invite participants to assess appropriate empathy and precaution in collective positions. An emphasis on storytelling in deliberations on gene editing of organisms emphasizes carefully designed recruitment and facilitation to support hearing from a range of perspectives, including those that present a different set of assumptions than those that may be held by experts or other stakeholders, among these, consideration of how to understand our relationships to nature. (shrink)

Item response theory (IRT) is a modern psychometric framework for estimating respondents’ latent traits (e.g., ability, attitude, and personality) based on their responses to a set of questions in psychological tests. The current study adopted an item response tree (IRTree) method, which combines the tree model with IRT models for handling the sequential process of responding to a test item, to score individual moral inclination for the CNI test—a broadly adopted model for examining humans’ moral decision-making with three parameters generated: (...) sensitivity to moral norms, sensitivity to consequences, and inaction preference. Compared to previous models for the CNI test, the resulting EIRTree-CNI Model is able to generate individual scores without increasing the number of items (thus, less subject fatigue or compromised response quality) or employing a post hoc approach that is deemed statistically suboptimal. The model fits the data well, and the subsequent test also supported the concurrent validity and the predictive validity of the model. Limitations are discussed further. (shrink)

Should machines be judges? Some say no, arguing that citizens would see robot-led legal proceedings as procedurally unfair because “having your day in court” is having another human adjudicate your claims. Prior research established that people obey the law in part because they see it as procedurally just. The introduction of artificially intelligent (AI) judges could therefore undermine sentiments of justice and legal compliance if citizens intuitively take machine-adjudicated proceedings to be less fair than the human-adjudicated status quo. Two original (...) experiments show that ordinary people share this intuition. There is a perceived “human-AI fairness gap.” -/- However, it is also possible to reduce — and perhaps even eliminate — the fairness gap through “algorithmic offsetting.” Affording a hearing before AI judges and enhancing the interpretability of AI-rendered decisions reduce the human-AI fairness gap. Moreover, the procedural justice advantage of a human over AI appears to be driven more by beliefs about the accuracy of the outcome and thoroughness of consideration, rather than doubts about whether a party felt it had a good opportunity to voice its opinions or whether the judge understood the perspective of the litigant. -/- The results support a common and fundamental objection to robot judges: There is a concerning human-AI fairness gap. Yet, the results also indicate that the strongest version of this challenge — human judges have irreducible procedural fairness advantages — is not reflected in public views. In some circumstances, people see a day in robot court as no less fair than a day in human court. (shrink)

This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results (...) are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors. (shrink)

We examine the implications of social trust for auditor reporting conservatism. Using a sample of listed companies in China, we find that clients located in high-trust regions are less likely to receive a non-clean audit opinion. This negative impact of social trust on auditor reporting conservatism increases when the client’s parent firm operates in a region of higher social trust, suggesting that social trust is contagious from a parent firm to its subsidiaries in a consolidated entity. We provide evidence that (...) the trust contagion is more pronounced for clients with a higher percentage of parent-appointed directors on their boards and clients whose parent firm has fewer subsidiaries. These findings indicate that monitoring and, to a lesser extent, personnel rotation may serve as potential channels of trust contagion. We also find that the impact of trust is more pronounced when the client is located closer to its audit firm, when the client’s parent firm is a state-owned enterprise or holds a higher percentage of the client’s shares, and when the client is associated with greater discretionary accruals. We provide further evidence that it is client rather than auditor trustworthiness that influences auditor reporting conservatism, auditors charge trustworthy clients lower fees, and clients from high-trust regions are less likely to manipulate earnings. Overall, our evidence suggests that social trust alleviates auditor concern about client moral hazard. (shrink)

The study of dialectical logic has a history of nearly one hundred years in China. It is significant for understanding both the growth of Chinese logic and the Sinicization of Marxism to review dialectical logic in the context of introducing the study of Marxism in China. Debates about dialectical logic in Chinese academic circles involve not only the problems of logic itself, but more importantly the understanding of Marxist philosophy. In the 1920s and 1930s, some Marxist researchers in China were (...) influenced by the philosophers and logicians of the former Soviet Union, and they came very close to equating dialectical logic with Marxist dialectics. They also identified the formal logic originating from ancient Greece as metaphysics, praising the former and criticizing the latter. In the upsurge of Marxist philosophy in the 1950s and 1960s, Chinese logicians carried out normal and formal academic research on dialectical logic. During the period from the end of 1970s to the end of 1990s, the research and teaching of dialectical logic in China reached its heyday, and logicians performed comprehensive and detailed research on some critical issues, including the basic laws of dialectical logic, which they tried to formalize. Since the beginning of the 21st century, dialectical logic has ceased to prosper and has faded from the core field of the discipline of logic, although some honorable scholars still persist in studying it. (shrink)

Agassi’s chief contribution to the application of critical rationalism to political science is his claim that civic nationhood is a minimum requirement of democracy. This usually comes with the qualification that it is so, not as a matter of principle, but as a matter of contingency: it is an operative minimum requirement.

In this study, we propose and test the relationship between CSR and firm financial performance, how this relationship differs between firms led by CEOs with political connections and those led by CEOs without political connections, and how this relationship differs between state-owned firms and nonstate-owned firms. Based on a sample of 1645 Chinese listed firms during the period 2011 and 2020 (inclusive), we find that CSR has an inverted U-shaped relationship with firm financial performance. As the level of CSR increases (...) from slight to moderate, CSR is positively related to firm performance; as the level of CSR increases from moderate to great, CSR is negatively related to firm financial performance. Additionally, we find that this inverted U-shaped relationship differs between firms led by CEOs with political connections and those led by CEOs without political connections and differs between state-owned firms and nonstate-owned firms. That is, both the synergic effect (positive effect) of CSR on firm financial performance when the level of CSR is low and the competitive effect (negative effect) of CSR on firm financial performance when the CSR is high are more pronounced for firms led by CEOs without political connections and nonstate-owned firms than for firms led by CEOs with political connections and state-owned firms. The theoretical and managerial implications of these findings are discussed. (shrink)

Moral education is a core component of ideological and political courses in primary and secondary schools and universities in China, and also an important part of contemporary Chinese Marxist educational theory and practice. In Chinese senior high schools, the main curriculum and platform for moral education is ideological and political courses. The Ideological and Political Curriculum Standards for General Senior High Schools (2017 Edition, 2020 Revised) issued by the Ministry of Education of the People’s Republic of China explicitly includes a (...) course on logical thinking in the ideological and political curriculum in general senior high schools, strengthening the importance of logic in moral education there. In this paper, the authors explain the necessity of intensifying logic training for contemporary Chinese teenagers, introduce and interpret the relevant contents in the Ideological and Political Curriculum Standards for General Senior High Schools (2017 Edition, 2020 Revised), and put forward some theoretical suggestions on how to conduct teaching on the subject of logic. (shrink)