The fiscal imbalance between the central and local governments under fiscal centralization may motivate local governments to pass tax burdens on firms. The causal identification of the tax system reform and the sustainable export innovation behavior of firms are of great significance. This study uses the income tax sharing policy of China to examine the impact of fiscal centralization on the sustainable export innovation behavior of firms. We find that this tax reform has significantly inhibited the increase of the export (...) value-added rate of firms, and has an increasing trend with the share ratio between the Central Government and the local government. Moreover, this effect mainly comes from the crowding-out effect of imported intermediate goods on domestic intermediate goods. The tests show that the above conclusions are consistent with the general logic of local governments. When they face greater downward fiscal pressure, they will further pass the tax burden on local firms and force the firms to promote their export performance to expand the tax base. This short-sighted behavior of replacing “quality improvement” with “quantity increase” is an important factor that affects the sustainable export innovation behavior of firms and the climb in the global value chain. (shrink)

Can firms overcome credit constraints with a corporate culture of high integrity? We empirically address this question by studying their investment–cash flow sensitivities. We identify firms with a culture of integrity through textual analysis of public documents in a sample of Chinese listed firms and also through corporate culture statements. Our results show that firms with an integrity-focused culture have lower investment–cash flow sensitivity, even after we address endogeneity concerns. However, we also find that for the culture to reduce the (...) investment–cash flow sensitivity, external stakeholders must be able to verify this culture through a low information asymmetry environment. Overall, our findings show that a corporate culture of high integrity can mitigate a firm’s external transaction costs. (shrink)

This review aimed at exploring the related investigations on the effects of online and traditional learning contexts on English as a foreign language (EFL) learners’ grit and foreign language anxiety (FLA). Studies have verified the relationship between learners’ grit and academic performance in online learning contexts. However, there is a need for studying the effect of face-to-face learning and face-to-screen learning on learners’ grit. On the other hand, studies have shown that classroom context is a mediating variable in the relationship (...) between grit and FLA. Furthermore, few studies have been done on the effect of traditional classroom contexts and online learning contexts on learners’ FLA. Most studies showed that online learning contexts create more FLA. There are some reasons such as ambiguity of contexts, lack of feedback, lack of opportunities for communication, type of employed applications, cognitive load, technophobia, and reduction in enthusiasm which arouse learners’ anxiety in an online learning environment. In the end, the pedagogical implications are expounded to promote the learners’ grit and diminish anxiety for better performance. This review also provides some suggestions for further research to clarify our perspective on positive and negative emotional variables. (shrink)

To investigate the universality and cultural specificity of emotion processing in children from different ethnic groups (Han, Jingpo and Dai), we conducted three questionnaires, including emotional contagion scale, emotion regulation scale and the Chinese mood adjective check list (CMACL), among 1,362 ethnic Han, Dai and Jingpo participants (Mage = 13.78 years). We found emotion regulation (reappraisal and suppression) mediated the relations between emotional contagion and mood state, relation: (1) emotional contagion (positive and negative) increased positive mood state and decreased negative (...) mood state by reappraisal, and (2) Negative contagion finally increased negative mood state by weaken effect of reappraisal and enhance effect of suppression. Importantly, we found both universality and ethnic cultural specificity in the relations among emotional contagion, emotion regulation, and state mood. Firstly, the cultural specificity: (1) For Dai and Jingpo participants, negative contagion positively predicted reappraisal, while Han participants did not; (2) Jingpo participants demonstrated a weaker negative relation between reappraisal and negative mood state, and a stronger positive relation between negative contagion and suppression; and (3) Dai participants was the only ethnic group that showed a negative connection between negative contagion and positive mood state. Secondly, the emotion universality: Three ethnics both showed positive relations between negative contagion and negative mood, between suppression and negative mood; For all of them, positive contagion positively predicted positive mood state, mediated by reappraisal. In this paper, we discuss universal emotion processes and ethnic cultural differences in these emotion processes. (shrink)

本书内容包括20世纪90年代以后的生态社会主义概述, 20世纪90年代以后的生态社会主义的新变化与动因, 20世纪90年代以后的生态社会主义的主要新观点——反思与批判, 生态社会主义的实践和启示等.

This chapter narrates the author's fascination with the intriguing and elusive face and image of Hannah Arendt—as well as her life story. Experience and world events transformed her inner and outer appearance, etching her life story on her face. Her life story was that of an intellectual Jewish woman who experienced the European turmoil of the 20th century and tried to understand the sources of human evil and violence. The author traced her portrait from a very young woman to her (...) old age. The source materials included unfamiliar photos of Arendt at different stages of her life. (shrink)

Conceptual metaphors crucially shape how people understand and represent abstract concepts like love. Numerous Chinese linguistic metaphors associate love (beginning/continuing a romantic relationship) with red (e.g. 红豆相思) and lovelorn (breakup/end of a romantic relationship) with gray (e.g. 万念俱灰). However, empirical evidence supporting these color metaphors for love concepts is lacking. This study investigated the red-gray color metaphor for love concepts in Chinese. Experiment 1 used a Stroop test where participants categorized love/lovelorn words in red/gray fonts. Results showed significantly faster latencies (...) for love words in red versus gray fonts, but no difference for lovelorn words. Experiment 2 used an implicit association test (IAT), where the compatible block paired red squares with love words and gray squares with lovelorn words, and vice versa in the incompatible block. Results showed that participants implicitly associated love words with red colors and lovelorn words with gray colors. Together, these experiments provide novel empirical evidence that native Chinese speakers activate metaphorical red-gray color mappings for love concepts, contributing insights into how abstract love concepts are grounded in embodied experiences. Future research could explore color-love metaphors across cultures, paradigms, and gender-balanced samples. (shrink)

本卷收入胡适哲学与文化方面的论文、函牍、讲演、札记80余篇。其中包括实验主义、我们对于西洋近代文明的态度等重要文章。所收文章全面反映了胡适哲学思想、学术主张和对于中西文化的态度,对于了解和研究胡适本人 以及现代中国学术史、现代中国启蒙运动等内容。.

Many scholars have investigated education management. Scholars in the education field have made significant achievements in contributing to multiple educational reform policies, while other scholars discuss teacher-related issues from the perspective of organizational behavior. The teaching innovation of high school teachers plays a critical role in students’ learning attitude and motivation, especially in the context of the COVID-19 pandemic. Teachers need to utilize more diversified teaching methods to enable students to carry out effective learning. In order to examine teachers’ teaching (...) innovation, this study explores teaching innovation intentions and performance from the perspective of individual and social factors in combination with goal-oriented behavior and social identity theory. This study conducts questionnaires with a sample of Chinese coastal high school teachers, and obtains a total of 475 responses. The research results show that innovation attitude, positive anticipated emotion, group norms and social identity positively affect teachers’ teaching innovation intention; furthermore, teachers’ teaching innovation intention also positively affects their teaching innovation performance. Based on the comprehensive research findings, this research proposes corresponding theoretical and practical implications. (shrink)

本书是研究马克思主义哲学的成果汇集。这些成果从马克思主义哲学的视域,对当代重大现实问题和理论问题进行了认真的研究.

Facsimile of miscellaneous Persian and Arabic texts in Mullā Ṣadrā's handwriting.

內容簡介 二十世紀的「現象學運動」影響了存在哲學（存在主義）、哲學詮釋學、解構主義、現代美學、藝術哲學等等，以及所謂「後現代的文化思潮」之發展。 二十一世紀的今日，我們對「中華古典哲學」的反思，似乎可以從歐洲的現象學運動之思潮中，找到一些足以對話和互為理解的可能。 本書就試著嘗試這種互為理解與東西文化交涉的努力，希望提供給對這個話題有興趣的讀者們，開顯出一扇觀照內外在的哲學之門，而通過這扇門能夠走向人生的智慧之旅。.

This paper examines the effect of corporate social responsibility on the number of bond covenants. We find that a high CSR score has a negative association with the number of bond covenants. Moreover, our results are more pronounced for firms with a high bid-ask spread and high agency costs. Our analysis highlights the effect of the good stakeholder relationship on the bond contracts.

胡適（1891-1962），安徽績溪人。原名嗣穈，後改名胡適，字適之，曾用筆名希彊、臧暉等。新文化運動的奠基人與領袖之一，倡導約翰・杜威的實用主義。1917年回國任教北大，參與編輯《新青年》《努力周報 》《獨立評論》等雜誌，先後擔任中華民國駐美大使、國立北京大學校長、台北「中央研究院」院長等職，著有《中國哲學史大綱》《嘗試集》《胡適文存》等書，並獲諾貝爾文學獎提名。.

人人都有一雙藝術家的眼睛。 「不論你曾崇仰何人何物，並以誰為師，最後你必須回到你自己本身。 藝術從未遠人，只是人遠離了他真正的自己。 在都市中，我們先失去了我們的眼睛，然後我們失去了一切。」－史作檉 本書為史作檉談論藝術美學文章集結，強調人人都有藝術家的眼睛，只在於人們失去了觀看的方式與純粹的初衷。 共分四大篇九章節，從藝術本質談起，援引賈克梅第、康丁斯基、蒙德里安、李德等藝術家創作，從繪畫、雕塑、音樂，旁述及顏氏篆書中的圖形特性，進臻至哲學美學、形上美學，淺明清晰，在一本書的閱讀時間裡就可在繁多 的藝術理論中找到自己的「眼睛」與觀看角度。.

本书分为神话与诉讼,历史与诉讼,故事与诉讼,制度法理,学术争鸣,法学教育,治学人生等八辑,收录了剧与诉的随想,正义之舞,游戏与诉讼,圣殿骑士的死亡密码,走向刑事宪法,法官权力之源与品格之治,法国法学教 育三题,关问于山水之间等文章.

Sadr al-Din Muhammad Shirazi (1572-1640), more commonly called Mulla Sadra, was one of the grand scholars of later-period Islamic philosophy and has grown to become one of the best-known Muslim philosophers. Iksir al-'arifin, or Elixir of the Gnostics, is unique among Sadra's writings in that it reworks and amplifies an earlier Persian work, the Jawidan-nama ( Book of the Everlasting ) by Afdal al-Din Kashani, or Baba Afdal. The underlying theme of Sadra's amplification is emblematic of Muslim philosophy: the importance (...) of self-knowledge in an individual's journey of "Origin and Return," the soul's origins with God and its eventual return to Him. Everything, Sadra says, is on such a path, gradually disengaging from the material world and returning to a transcendent essence--all leading to a final fruition in which everything in the universe returns to God and finds permanent happiness. Philosophy, Sadra argues, is the most direct means to self-knowledge--and thus the best tool for navigating this journey. (shrink)

A comparative study of Tibetan Buddhist logic and Aristotelian logic of argument.

Our prior research demonstrated that the right temporoparietal junction exerted a modulatory role in ingroup bias in emotional mimicry. In this study, two experiments were conducted to further explore whether the rTPJ is a neural region for emotional mimicry or for the modulation of emotional mimicry by group membership in a sham-controlled, double-blinded, between-subject design. Both experiments employed non-invasive transcranial direct current stimulation to temporarily change the cortical excitability over the rTPJ and facial electromyography to measure facial muscle activations as (...) an index of emotional mimicry. After the anodal or sham stimulation, participants in Experiment 1 passively viewed a series of happy clips, while participants in Experiment 2 viewed happy clips performed by ethnic ingroup and outgroup models. fEMG analyses revealed that participants in Experiment 1 showed the same degree of happy mimicry for both tDCS conditions and participants in Experiment 2 showed an ingroup bias in happy mimicry in the sham condition, which disappeared in the anodal condition. Taken together, the present study demonstrated that rTPJ plays a role in the modulation of emotional mimicry by group membership. (shrink)

Study on Trilaksaṇa, the four seals of the Buddhist doctrine.