Variance investigation has been identified as an effective mechanism to reduce budgetary slack at the ex ante budgeting stage. This paper focuses on two further research questions: the extent to which two different accountability-oriented control aspects of VI affect budgetary slack and the extent of the moderating effect of moral development on the relationship between these two accountability-oriented control aspects and budgetary slack. Our experimental results show that both external investigation and self-reporting can reduce the propensity of creating slack at (...) the ex ante budgeting stage. More specifically, the effect of external investigation on reducing the propensity of creating budgetary slack is greater than that of self-reporting. This study further reveals that moral development moderates the effect of external investigation on budgetary slack. When comparing subordinates with low moral development with those with high moral development, our results show that the effect of external investigation on budgetary slack is stronger among the former group than the latter group. This study does not find any moderating effect of moral development on the relationship between self-reporting and budgetary slack. Our study sheds some new light on varying effects of two accountability-oriented control aspects of VI on budgetary slack, which are also moderated by different levels of subordinates’ moral development. These results may be considered in the design and implementation of management control systems. (shrink)

This paper investigates the influence of board network centrality on corporate social responsibility decoupling. CSR decoupling refers to the gap between corporate internal and external actions in CSR practices. Specifically, we measure CSR decoupling as the difference between corporate social disclosure and corporate social performance. This paper uses a sample of Chinese A-share listed firms during 2009–2018, takes the technical dimension score and content dimension score of RKS ratings as proxies of CSD and CSP, and obtains CSR decoupling as the (...) difference between CSD and CSP. Our results show that board network centrality is positively related to over-decoupling in the pre-adoption period of the new environmental law but negatively related to over-decoupling in the post-adoption period and centrality is not related to under-decoupling in the pre-adoption period but a significantly positive related in the post-adoption period. Our finding reveals a complex role of the board network in CSR practices in China. (shrink)

本书把最新反映邓小平哲学思想特色的论述分为:解放思想,实事求是,照辩证法办事,改革是解放和发展生产力的必由之路,面向世界,吸收人类文明成果等10部分加以编辑。.

I offer an interpretation and a partial defense of Kit Fine's ‘Argument from Passage’, which is situated within his reconstruction of McTaggart's paradox. Fine argues that existing A-theoretic approaches to passage are no more dynamic, i.e. capture passage no better, than the B-theory. I argue that this comparative claim is correct. Our intuitive picture of passage, which inclines us towards A-theories, suggests more than coherent A-theories can deliver. In Finean terms, the picture requires not only Realism about tensed facts, but (...) also Neutrality, i.e. the tensed facts not being ‘oriented towards’ one privileged time. However unlike Fine, and unlike others who advance McTaggartian arguments, I take McTaggart's paradox to indicate neither the need for a more dynamic theory of passage nor that time does not pass. A more dynamic theory is not to be had: Fine's ‘non-standard realism’ amounts to no more than a conceptual gesture. But instead of concluding that time does not pass, we should conclude that theories of passage cannot deliver the dynamicity of our intuitive picture. For this reason, a B-theoretic account of passage that simply identifies passage with the succession of times is a serious contender. (shrink)

Usually, the B-theory of time is taken to involve the claim that time does not, in reality, pass; after all, on the B-theory, nothing really becomes present and then more and more past, times do not come into existence successively, and which facts obtain does not change. For this reason, many B-theorists have recently tried to explain away one or more aspect(s) of experience that they and their opponents take to constitute an experience of time as passing. In this paper, (...) I examine three prominent proposals of this kind and argue that, though intriguing, the proposals undermine, to some extent, the assumption that there is an element of experience that B-theorists need to take to be illusory. (shrink)

From the viewpoint of an evolutionary biologist, carcinogenesis should be looked upon as a protective mechanism against destruction of DNA. Because genes expressed in embryonic cells are covered and protected by heterochromatinization, they are the most appropriate ‘alternate genes’ compared to genes that are expressed already in somatic cells. When DNA-damage occurs, the embryonic genes can be activated. Some somatic cells exhibit some features of embryonic cells.

Sustainable development is an everlasting theme and lasting strategy in today’s era. Low-carbon economy is an inevitable approach to the implementation of sustainable development. Cold chain logistics has become one of the main sources of carbon emissions. However, in the research on location planning of cold chain logistics, the costs of carbon emissions have not been taken into consideration in previous studies. The two-stage stochastic optimization model was established based on the comprehensive consideration of transportation costs, time penalty costs, and (...) carbon emission costs. In this case, it is extremely difficult to deal with uncertainty in TSSO model. Therefore, this paper constructs a two-stage robust optimization model using data-driven method and robust optimization theory and verifies the validity of this model through an actual case. The application of this method to a cold chain logistics enterprise showed that the service level of logistics cannot be guaranteed by stochastic optimization model. In the TSRO model, the costs increase by 2.18% at the price of robustness, whereas logistics service level shows an upward trend. In the TSRO model, enterprises are forced to choose a better distribution path when carbon tax increases, which not only helps enterprises save costs but also achieves low-carbon environmental benefits. (shrink)

This article is a response to Clifford Williams’s claim that the debate between A- and B theories of time is misconceived because these theories do not differ. I provide some missing support for Williams’s claim that the B-theory includes transition, by arguing that representative B-theoretic explanations for why we experience time as passing (even though it does not) are inherently unstable. I then argue that, contra Williams, it does not follow that there is nothing at stake in the A- versus (...) B debate. (shrink)

This essay argues that individual-oriented informed consent is inadequate to protect human research subjects in mainland China. The practice of family-oriented decision-making is better suited to guide moral research conduct. The family’s role in medical decision-making originates from the mutual benevolence that exists among family members, and is in accordance with family harmony, which is the aim of Confucian society. I argue that the practice of informed consent for medical research on human subjects ought to remain family-oriented in mainland China. (...) This essay explores the main features of this model of informed consent and demonstrates the proper authority of the family. The family’s participation in decision-making as a whole does not negate or deny the importance of the individual who is the subject of the choice, but rather acts more fully to protect research subjects. (shrink)

Some naturalists feel an affinity with some religions, or with a particular religion. They may have previously belonged to it, and/or been raised in it, and/or be close to people who belong to it, and/or simply feel attracted to its practices, texts and traditions. This raises the question of whether and to what extent a naturalist can lead the life of a religious believer. The sparse literature on this topic focuses on religious fictionalism. I also frame the debate in these (...) terms. I ask what religious fictionalism might amount to, reject some possible versions of it and endorse a different one. I then examine the existing proposals, by Robin Le Poidevin, Peter Lipton, Andrew Eshleman and Howard Wettstein, and show that even on my version of religious fictionalism, much of what has been described by these authors is still possible. (shrink)

Temporal ontology is the part of ontology involving the rival positions of presentism, eternalism, and the growing block theory. While this much is clear, it’s surprisingly difficult to elucidate the substance of the disagreement between presentists and eternalists. Certain events happened that are not happening now; what is it to disagree about whether these events exist? In spite of widespread suspicion concerning the status and methods of analytic metaphysics, skeptics’ doubts about this debate have not generally been heeded, neither by (...) metaphysicians, nor by philosophers of physics. This paper revisits the question in the light of prominent elucidation attempts from both camps. The upshot is that skeptics were right to be puzzled. The paper then explores a possible re-interpretation of positions in temporal ontology that links it to normative views about how we should live as temporal beings. (shrink)

Does time seem to pass, even though it doesn’t, really? Many philosophers think the answer is ‘Yes’—at least when ‘time’s passing’ is understood in a particular way. They take time’s passing to be a process by which each time in turn acquires a special status, such as the status of being the only time that exists, or being the only time that is present. This chapter suggests that, on the contrary, all we perceive is temporal succession, one thing after another, (...) a notion to which modern physics is not inhospitable. The contents of perception are best described in terms of ‘before’ and ‘after’, rather than ‘past’, ‘present, and ‘future’. (shrink)

In his recent book ‘Experiencing time’, Simon Prosser discusses a wide variety of topics relating to temporal experience, in a way that is accessible both to those steeped in the philosophy of mind, and to those more familiar with the philosophy of time. He forcefully argues for the conclusion that the B-theorist of time can account for the temporal appearances. In this article, I offer a chapter by chapter response.

In this paper, I try to make sense of the growing block view using Kit Fine’s three-fold classification of A-theoretic views of time. I begin by motivating the endeavor of making sense of the growing block view by examining John Earman’s project in ‘Reassessing the prospects for a growing block model of the universe’. Next, I review Fine’s reconstruction of McTaggart’s argument and its accompanying three-fold classification of A-theoretic views. I then consider three interpretations of Earman’s growing block model: the (...) hybrid growing block, the purely tensed growing block, and Michael Tooley’s growing block. I argue for three claims. First, Finean ‘standard’ versions of these views are less congenial to the growing blocker than ‘non-standard’ ones. Second, the hybrid view is problematic on either version. And third, ‘non-standard’ versions are not fully intelligible. I provide further support for the first and third of these claims and explain why I take them to support a minimal account of passage as succession, which undercuts some of the motivation for Earman’s project. Lastly, I answer three objections. (shrink)

With a previous paper (Niu & Wang, 1995), a general, hypothetical outline of the mechanism of carcinogenesis was proposed. With reference to the fact of starvation-induced hypermutation in micro-organisms, we propose that the hypoxia commonly seen in the cells at the centre of solid tumours might also result in hypermutation, and then p53-dependent programmed cell death. Like the apparently adaptive mutations in micro-organisms, only those genes (e.g. p53) that enable the cells to escape from apoptosis may be selected.

Division of labour is a marked feature of multicellular organisms. Margulis proposed that the ancestors of metazoans had only one microtubule organizing center (MTOC), so they could not move and divide simultaneously. Selection for simultaneous movement and cell division had driven the division of labour between cells. However, no evidence or explanation for this assumption was provided. Why could the unicellular ancetors not have multiple MTOCs? The gain and loss of three possible strategies are discussed. It was found that the (...) advantage of one or two MTOC per cell is environment-dependent. Unicellular organisms with only one MTOC per cell are favored only in resource-limited environments without strong predatory pressure. If division of labour occurring in a bicellular organism just makes simultaneous movement and cell division possible, the possibility of its fixation by natural selection is very low because a somatic cell performing the function of an MTOC is obviously wasting resources. Evolutionary biologists should search for other selective forces for division of labour in cells. (shrink)

To cope with the water deficit resulting from saline environment, plant cells accumulate three kinds of osmotica: salts, small organic solutes and hydrophillic, glycine-rich proteins. Salts such as NaCl are cheap and available but has ion toxicity in high concentrations. Small organic solutes are assistant osmotica, their main function is to protect cytoplasmic enzymes from ionic toxicity and maintain the integrity of cellular membranes. Hydrophillic, glycine-rich proteins are the most effective osmotica, they have some characteristics to avoid crystallization even in (...) high concentration, but because they are expensive they are not as commonly used as salts or organic solutes. In addition there is the question of whether the genetic information for growth in saline environment is present in all kinds of plants, both halophytes and nonhalophytes. (shrink)

Zusammenfassung Das Projekt einer philosophischen Umgestaltung des Daoismus begleitet mich schon seit langem als vorläufige Idee. In der 1995er Ausgabe der Philosophical Dynamics Nr. 4 veröffentlichte ich einen kurzen Artikel mit dem Titel Ein vorläufiger Überblick über die Umgestaltung der daoistischen Philosophie, der später als Vortrags Transkript in meine Vierzehn Vorlesungen über die Methodologie der Geschichte der Philosophie aufgenommen wurde. 邓晓芒: 道家哲学改造德临时纲要, 收入《哲学史方法论十四讲》, 重庆大学出版社, 2015 年, 第 246–283 页 [Deng Xiaomang: Siebte Vorlesung: Ein vorläufiger Überblick über die Transformation der (...) daoistischen Philosophie, in: Vierzehn Vorlesungen über die Methodologie der Geschichte der Philosophie, Chongqing: Verlag der Universität Chongqing, 2015, S. 246–283.]. Im Prozess der Kritik der traditionellen chinesischen Philosophie durch den Vergleich chinesischer und westlicher Kulturtraditionen kam ich auf die Idee, dass, wenn wir westliche Elemente in unsere traditionelle chinesische Kultur aufnehmen und ein neues Gedankengebäude errichten wollen, dieses Projekt als ein gemeinsamer Ausgangspunkt dienen kann. Während der moderne Neukonfuzianismus auf der „kreativen Transformation“ der Tradition des Konfuzianismus basiert, beruht meine Wiedergeburt der traditionellen chinesischen Kultur auf der Kritik am Konfuzianismus und der Umgestaltung der daoistischen Philosophie. Vor zwanzig Jahren jedoch befand sich dieses Projekt noch im Stadium einer Skizze und ich hatte keine Zeit, sie zu entwickeln, also nannte ich sie einen „vorläufigen Entwurf“. Im vorliegenden Aufsatz möchte ich diese Fragestellung auf den historischen Spuren der daoistischen Philosophie weiter vertiefen. (shrink)

What, if anything, makes death bad for the deceased themselves? Deprivationists hold that death is bad for the deceased iff it deprives them of intrinsic goods they would have enjoyed had they lived longer. This view faces the problem that birth too seems to deprive one of goods one would have enjoyed had one been born earlier, so that it too should be bad for one. There are two main approaches to the problem. In this paper, I explore the second (...) approach, by Anthony Brueckner and John Martin Fischer, and suggest that it can be developed so as to meet deprivationists’ needs. On the resulting view, metaphysical differences between the future and the past give rise to a corresponding axiological difference in the intrinsic value of future and past experiences. As experiences move into the past, they lose their intrinsic value for the person. (shrink)

In exploring the profound interplay between aesthetic experience and psychological needs within piano performance, this study adopts a philosophical lens, particularly through the dimensions of aesthetics, challenge, and novelty, guided by the BRECVEMA theoretical model. Through rigorous statistical analysis, including ANOVA, we delved into how different piano playing techniques affect these core dimensions, revealing that technique significantly influences aesthetic enjoyment (F=27.394). Notably, a nuanced delay in technique yielded the highest aesthetic ratings (7.39) among advanced players, underscoring the intricate relationship between (...) skill execution and aesthetic perception. Moreover, the challenge dimension, pivotal in shaping performers' engagement, varied significantly with experience level and technique (F=21.063). Beginner players found variations less challenging (rated 3.42) compared to advanced players (rated 4.86), highlighting how psychological needs evolve with proficiency. The novelty dimension exhibited the most pronounced effect (F=30.05), with beginners experiencing heightened psychological challenges as they navigated skill enhancement (R²=0.65, adjusted R²=0.62), suggesting that mastering new skills is integral to their aesthetic journey. In contrast, for advanced players, the capacity for self-expression emerged as paramount, directly influencing their aesthetic enjoyment (R²=0.75). This shift indicates a deeper philosophical and potentially spiritual engagement with music, where self-expression transcends mere performance to fulfill more profound psychological needs. This analysis not only sheds light on the intrinsic connection between aesthetic experience and psychological fulfillment in piano performance but also invites a philosophical contemplation of how these elements reflect broader spiritual and existential themes, thus enriching our understanding of art as a medium for profound human expression and connection. (shrink)

This chapter discusses some aspects of the relation between temporal experience and the A versus B debate. To begin with, I provide an overview of the A versus B debate and, following Baron et al. (2015), distinguish between two B-theoretic responses to the A- theoretic argument from experience, veridicalism and illusionism. I then argue for veridicalism over illusionism, by examining our (putative) experiences as of presentness and as of time passing. I close with some remarks on the relation between veridicalism (...) and a deflationary view of the A versus B debate. I suggest that the deflationary view can provide further support for veridicalism. (shrink)

In this paper I revisit a dispute between Mikel Burley and Robin Le Poidevin about whether or not the B-theory of time can give its adherents any reason to be less afraid of death. In ‘Should a B-theoretic atheist fear death?’, Burley argues that even on Le Poidevin’s understanding of the B-theory, atheists shouldn’t be comforted. His reason is that the prevalent B-theoretic account of our attitudes towards the past and future precludes treating our fear of death as unwarranted. I (...) examine his argument and provide a tentative defense of Le Poidevin. I claim that while Burley rightly spots a tension with a non-revisionary approach to our ordinary emotional life, he doesn’t isolate the source of that tension. The real question is how to understand Le Poidevin’s idea that on the B-theory, we and our lives are ‘eternally real’. I then suggest that there is a view of time that does justice to Le Poidevin’s remarks, albeit a strange one. The view takes temporal relations to be quasi-spatial and temporal entities to exist in a totum simul. (shrink)

Present-bias is the preference, all else being equal, for positive events to be located in the present rather than the non-present, and for negative events to be located in the non-present rather than the present. Very little attention has been given to present-bias in the contemporary literature on time biases. This may be because it is often assumed that present-bias is not a distinctive psychological kind; that what explains people’s being present-biased is just what explains them displaying various other time-biases. (...) According to this view, there is no need to investigate present-bias independently of investigating these other biases, since present-bias is really just a manifestation of these other biases. We call this the manifestation thesis. We take up the question of whether the manifestation thesis is true, and argue that it is not. Thus, by failing to investigate present-bias in its own right we are failing fully to understand the spectrum of ways in which people display time biases. In turn, we suggest, this may have implications for the ways we evaluate whether present-bias is rationally permissible. (shrink)

本书分上下卷,共八章。通过研究人际行为事实如何的客观规律,阐述人际行为应遵守的道德原则,从而创立了一种新伦理学理论。.

This paper presents a new cosmological argument based on considerations about grounding. I argue that, by assuming three plausible principles about grounding, we can construct a cosmological argument for the existence of a unique ungrounded being that ultimately grounds everything else. At the end of the paper I consider two possible objections, and offer my replies to them.

Elsewhere I have suggested that the B-theory includes a notion of passage, by virtue of including succession. Here, I provide further support for that claim by showing that uncontroversial elements of the B-theory straightforwardly ground a veridical sense of passage. First, I argue that the B-theory predicts that subjects of experience have a sense of passivity with respect to time that they do not have with respect to space, which they are right to have, even according to the B-theory. I (...) then ask what else might be involved in our experience of time as passing that is not yet vindicated by the B-theoretic conception. I examine a recent B-theoretic explanation of our ‘illusory’ sense of passage, by Robin Le Poidevin, and argue that it explains away too much: our perception of succession poses no more of a problem on the B-theory than it does on other theories of time. Finally, I respond to an objection by Oreste Fiocco that a causal account of our sense of passage cannot succeed, because it leaves out the ‘phenomenological novelty’ of each moment. (shrink)

The three-volume set gives new insights into Hegel's dialectics and thereby his overall philosophical thought via a retracing of the origins of dialectics and an analysis of its logic structure, with the concept of the Nous highlighted as fundamental to this. The first volume explores two origins of Hegelian dialectics from ancient Greek philosophy, namely the linguistic spirit of Logos and the existentialist spirit of Nous, before illuminating how their binary opposition, division and unification constitutes the inner tension of Hegel's (...) dialectics and developing into the forms of thought that fashion the history of western philosophy. Focusing on self-negation and reflective form of dialectics, and representing spirits of Nous and Logos respectively, the second volume further explores their core functions in terms of subjectivity, free spirit and practicality. In the final volume, the author defines Hegel's dialectics as "a unity of three": logic, epistemology and ontology. This unification and the interrelation of three components demonstrates the internal feature of Hegel's dialectics as well as the connection and divergence between Hegel and Marx's philosophical thought. The title will appeal to scholars and students interested in Hegel and Marx's philosophy, German classical philosophy and Western philosophy. (shrink)

Comrade Hu Qili, on behalf of the Central Secretariat, has delivered a speech of congratulations at the Fourth Congress of the National Writers' Association. This speech is very important. In it, Comrade Hu Qili stated: "As regards the freedom of [artistic] creation, the Party and state should provide the necessary conditions [for it] and create the necessary environment and atmosphere. At the same time, the writers' own thoughts and feelings and their creative activities as a whole should be in step (...) with the environment of freedom provided by the Party and state." Demands are made on both sides. On the one hand, the Party and state should create the requisite conditions, environment, and atmosphere for literary creation. The civil liberties stipulated in the Constitution include the freedom of creation. For writers who are Party members, the rights of Party members, stipulated by the Party constitution and by the Party's criteria for political life, also include the right of freedom of creation. Many problems still exist in this respect; situations still exist wherein no active measures are being taken to create the conditions, environment, and atmosphere for writers to fully enjoy the freedom of creation due to them. [The authorities] in some localities even obstruct or willfully interfere with the realization of this freedom, or they suppress democracy, resort to persecution and retaliation, or employ crude and simplistic means to deal with writers and with artistic creation—a meticulous form of mental labor that has its own special regularities. The thorough solution of problems of this sort still requires great efforts on our part. On the other hand, Comrade Hu Qili also said in his congratulatory speech that the writers' own thoughts and feelings and their creative activities as a whole should be in step with the environment of freedom provided the Party and state. That is to say, they must remain in step with the Constitution, and where Party-member writers are concerned, they should remain in step with the Party constitution, and they should ensure the implementation of relevant stipulations in the Constitution and Party constitution. Many efforts must be made, whether by Party committees and governments at various levels or by the writers, to promote the healthy development and continued flourishing of socialist literature and art. Hence, the two sentences in Comrade Qili's congratulatory speech address the matter very comprehensively. (shrink)

The God of Western religion is said to be eternal. But what does that mean? Is God somehow beyond time, living a life that does not involve one thing after another? Or is God's relationship to time much more like ours, so that God's eternality just consists in there being no time at which God doesn't exist? Even for non-believers, these issues have interesting implications for the relation between historical and scientific findings on the one hand, and religion on the (...) other. This Element introduces the reader to the requisite metaphysical background, and then examines reasons for and against thinking of God as timeless. (shrink)

Context: A central motivation behind various embodied, extended, and enactive (4E) approaches to cognition is to ground our understanding of minds and cognition within the biological structures that give rise to life. Because of this, their advocates often claim a natural kinship with dynamical and developmental systems theories. However, these accounts also explicitly or implicitly privilege individual organisms in ways that contrast with many of the insights of systems and developmental systems approaches to biology. Problem: The prioritization of individual organisms (...) within 4E approaches to cognition contrasts with the default entangled structure of biological systems associated with cognitive agency. We provide means for 4E cognitive science to move beyond an individual-centred view of cognitive agency. Method: We first identify and problematize individual-centredness within various predominant 4E approaches by comparison with biological research and developmental systems theory. Subsequently, we offer conceptual resources from the field of ecological research for understanding cognitive agency beyond the predominant focus on individual organisms. Results: Cognitive agency may be understood without privileging individual organisms by reading nonequilibrium maintenance in terms of a dynamic differentiation instead of individual organismic autonomy. This form of organizational structure corresponds to the notion of sympoiesis from ecological research. Implications: Approaching cognitive agency without privileging individual organisms should be invaluable to advocates of 4E cognition seeking to ground notions of cognition and mind within contemporary biological research. Constructivist content: We seek to expand upon existing constructivist perspectives on the organizing principles of cognitive agency, such as sensorimotor embodiment and autopoiesis, arguing that meta-organismic cognitive agents (including humans) embody distributed relations beyond the privileging of individual organisms. Key words: 4E cognition, autopoiesis, cognitive agency, developmental systems theory, enactivism, extended mind thesis, holobionts, sympoeisis. (shrink)

Bruineberg and colleagues argue that a realist interpretation of Markov blankets inadvertently relies upon unfounded assumptions. However, insofar as their diagnosis is accurate, their prescribed instrumentalism may ultimately prove insufficient as a complete remedy. Drawing upon a process-based perspective on living systems, we suggest a potential way to avoid some of the assumptions behind problems described by Bruineberg and colleagues.

Enactive approaches to psychiatry have recently argued for an understanding of psychiatric conditions based within relational interactions between individuals and their environments. A central motivation for these enactive approaches is the goal of social integration: the integration of a naturalistic approach to psychiatric conditions with their broader sociocultural dimensions. One possible issue, however, is whether appeals to the autonomy and authenticity of relationally constituted enactive individuals can provide a means of adjudicating between harmful and beneficial social constraints upon individual behaviour. (...) This paper seeks to provide enactive approaches to psychiatry with a possible means of evaluating normative influences of social contexts beyond direct interactions with relationally constituted individuals. Some of the most significant influences of the sociocultural dimension of psychiatric conditions consist not in direct interaction with individuals, but in setting the terms for interactions and interactants alike. Insofar as some social influences precede and predefine dyadic relations between individuals and their social context, these cannot be accounted for as features of interactions, but must be assessed as independent structures of the sociocultural dimension. I will provide one potential means for enactive models to assess social norms using Canguilhem’s distinction between health and pathology. I will argue that Canguilhem’s conceptualization of health in terms of adaptive normative structure provides a potential tool for social integration which strongly complements enactive approaches to psychiatry. (shrink)