We examine the impact of a city’s cultural diversity on a firm’s tax avoidance. Our findings suggest that when a firm is located in a culturally diverse city, it exhibits less TA than a firm located in a less culturally diverse city. The findings are robust to alternative metrics of cultural diversity and TA and after accounting for omitted sample bias and endogeneity. Additional analysis suggests that the negative impact of cultural diversity on a firm’s TA is more salient in (...) a firm with strong managerial incentives or in a city that is characterized by more migration. Furthermore, we document that the negative impact of cultural diversity on TA is more pronounced when firms face strong financial constraints or effective internal and external monitoring. (shrink)

Many philosophers insist that the most plausible solution to the exclusion problem is to adopt the so-called ‘autonomy approach’, which denies either upward or downward causation between mental and physical properties. But the question of whether the autonomy approach is compatible with respectable theories of causation has seldom been discussed in the literature. This paper considers two influential theories of causation, the counterfactual account and the regularity account. I argue that neither the counterfactual theory nor the regularity theory can support (...) the autonomy approach – while the counterfactual approach fails to block downward causation, the regularity approach is unable to refute upward causation. (shrink)

The Exclusion Argument has afflicted non-reductionists for decades. In this article, I attempt to show that emergentism—the view that mental entities can downwardly cause physical entities in a non-overdetermining way—is the most plausible approach to solving the exclusion problem. The emergentist approach is largely absent in contemporary philosophy of mind, because emergentism rejects the Causal Closure of Physics, a doctrine embraced by almost all physicalists. This article, however, challenges the consensus on causal closure and defends a physicalist version of emergentism. (...) On closer examination, I find that neither physical evidence nor physicalist considerations can satisfactorily support causal closure. Moreover, I argue that two competing approaches that accept causal closure, compatibilism and autonomism, involve ad hoc postulations of mental causation. Therefore, all things considered, emergentism is the best option available to non-reductive physicalists. (shrink)

A quite popular approach to solving the Causal Exclusion Problem is to adopt a counterfactual theory of causation. In this paper, I distinguish three versions of the Causal Exclusion Argument. I argue that the counterfactualist approach can block the first two exclusion arguments, because the Causal Inheritance Principle and the Upward Causation Principle upon which the two arguments are based respectively are problematic from the perspective of the counterfactual account of causation. However, I attempt to show that the counterfactualist approach (...) is unable to refute a sophisticated version (i.e. the third version) of the exclusion argument in that the Downward Causation Principle, a premise of the third exclusion argument, is actually implied by the counterfactual theory of causation. Therefore, even if other theories of causation might help the non-reductive physicalist to solve the exclusion problem, the counterfactual theory of causation cannot. (shrink)

The Exclusion Argument, which aims to deny the causal efficacy of irreducible mental properties, is probably the most serious challenge to non-reductive physicalism. Many proposed solutions to the exclusion problem can only reject simplified exclusion arguments, but fail to block a sophisticated version I introduce. In this paper, I attempt to show that we can refute the sophisticated exclusion argument by appeal to a sophisticated understanding of causation, what I call the 'Dual-condition Conception of Causation'. Specifically, I argue that the (...) dual-condition account of causation gives strong support to the so-called 'Autonomy Solution', which contends that even if mental properties are unable to cause (fundamental) physical properties, they can still cause higher-level properties (such as mental, behavioral, and social properties)—if so, human agency would be preserved in the physical world. (shrink)

Although the history of adopting the Western Corporate Social Responsibility (CSR) concept in China spans less than 20 years, the core principles of CSR are not new and can be legitimately interpreted within traditional Chinese culture. We find that the Western CSR concepts do not adapt well to the Chinese market, because they have rarely defined the primary reason for CSR well, and the etic approach to CSR concepts does not take the Chinese reality and culture into consideration. This article (...) resolves these problems and contributes a new definition of CSR, called here – the Harmony Approach to CSR. Simply, the Chinese harmony approach to CSR means 'respecting nature and loving people'. It is the first time CSR has been defined in relation to Confucian interpersonal harmony and Taoist harmony between man and nature. Conceptually, this definition will broaden our understanding and will fit the characteristics of the Chinese market better. The idea of incorporating cultural contexts into CSR concepts could also contribute to future CSR studies. In business practice, it will help corporations to adopt CSR on their own initiative. The proposed virtues of traditional Chinese wisdom, in particular, will guide corporations to a new way of improving their CSR performance. (shrink)

Graphical AbstractCellular internal ribosomal entry site (IRES) is important for cap-independent translational initiation during stress and pathology. In article number 1900180, Lei-Yun Wang et al. propose an idea to discover IRES based on the latest high-throughput technologies, hence facilitating the understanding of IRES in disease development and treatment.

Using data on shareholder-initiated class action lawsuits in the US, I investigate the corporate scandals of US-listed foreign firms. The shareholders of scandal firms suffer considerable loss in both the short term and the long term. I document that firms domiciled in countries with weak institutions are more likely to be embroiled in corporate scandals, but such a relation can be moderated by the presence of Big 4 auditors. Investors automatically adjust for undiscovered misconduct when valuing the stocks of non-scandal (...) firms. Investors rely on the audit quality to form their expectations about the severity of undiscovered misconduct, and thus impose less negative spillovers on firms with Big 4 auditors, especially when the firms are from countries with weak institutions. Taken together, my results suggest that listing on US exchanges does not fully compensate for weak local institutions; voluntarily bonding to a more stringent audit process has an incremental effect on protecting shareholder interests and enhances the confidence of investors in firms’ financial integrity. (shrink)

A growing number of philosophers are bringing interventionism into the field of supervenient causation. Many argue that interventionist supervenient causation is exempted from the fixability condition. However, this approach looks ad hoc, inconsistent with the general interventionist requirement on fixation. Moreover, it leads to false judgments about the causal efficacy of supervenient/subvenient properties. This article aims to develop a novel interventionist account of supervenient causation that respects the fixability requirement. The treatment of intervention and fixation that I propose can accommodate (...) some theoretical constraints on causation and deliver correct causal verdicts in classic examples. It is also worth noting that this interventionist account offers a promising defense of mental causation without postulating mental-physical overdetermination. (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)

This research uses an experimental approach to investigate the relationship between market orientation of a company and its level of success in international business. The aim of the study was to develop and use a market orientation scale that is appropriate to the sector. It was discovered that there are four hidden traits that drive market orientation. These include customers, rivals, departmental response, and overall customer satisfaction. According to the results, orientation toward one's customers is more essential than any of (...) the other traits, while orientation toward one's competitors has an inverted U-shaped connection with performance. The performance of the firm was not found to correlate in any way with the responsiveness of its departments. With the help of the comprehensive conceptualization, managers are able to develop specific kinds of orientations that are essential for higher levels of performance. (shrink)

The article tentatively explores the fuzzy expressions in advertising English to realize the ultimate goal of advertising from the perspective of pragmatics. This study is devoted to the pragmatic theories employed by the advertisers in order to make advertisements persuasive, impressive to the target audience. Equipped with the pragmatic knowledge, the target audience can understand advertising language clearly.

To improve the personalized service of cultural tourism, anticipatory calculation has become an essential technology in the content design of intelligence navigation system. Culture tourism, as a form of leisure activity, is being favored by an increasing number of people, which calls for further improvements in the cultural consumption experience. An important component of cultural tourism is for tourists to experience intangible cultural heritage projects with local characteristics. However, from the perspective of user needs and the content adaptive system, there (...) are few suitable intelligent navigation and user demand anticipatory systems for intangible cultural heritage content. Purple clay culture is one of the first batches of national intangible cultural heritage protection projects in China. Therefore, taking purple clay culture exhibition as an example, this paper attempts to analyze the personalized information demand of tourism consumption experience in intangible cultural heritage communication activities with affective computing and meaning-driven innovative design method, by taking the content design in the navigation system as the research object. This paper uses the theory of planned behavior to calculate the relationship between tourists’ attitude, experience behavior, and display information demand. The findings indicate two issues. First, tourists’ demand for the entertainment and leisure attributes of intangible cultural heritage is greater than the demand for educational function attributes. Second, the meaning elements of information can change tourists’ beliefs in intangible cultural heritage and affect their attitude and behavior toward such heritage. According to the research results, strengthening the meaning elements of specific group information can improve people’s cultural identity and tourism satisfaction. The research results provide the basis for the content design direction of future museum intelligent navigation systems. (shrink)

The study's overarching purpose was to investigate the impact of strategic HR outsourcing on organizational sustainability. This study also attempted to evaluate the function of organizational capabilities and HR proficiency as a mediator in the relationship between strategic HR outsourcing and organizational sustainability. Data was collected from 400 HR professionals in China using a questionnaire technique. The Smart-PLS software and a structural equation modeling technique were used to evaluate the data. Organizational sustainability was found to be insignificantly related to strategic (...) HR outsourcing. Furthermore, organizational capabilities and HR proficiency were discovered to mediate the association between strategic HR outsourcing and organizational sustainability. By analyzing the impact of strategic HR outsourcing on organizational sustainability, this paper provided an important theoretical contribution. In terms of practical applications, this article would surely help HR professionals to maintain and develop policies to encourage employees to be engaged and perform well. Furthermore, this study might be effective in resolving difficulties linked to organizational sustainability. The small sample size of this study, which included solely HR professionals working in Chinese firms, was one of its limitations. In addition, future studies can incorporate other constructs to acquire a deeper knowledge of the factors that influence employee health. (shrink)

Objectives: This study aimed to provide a comprehensive understanding of all intervention for learning burnout by meta-analyzing their effects.Methods: Relevant studies that had been published up to September 18, 2020, were identified through a systematic search of the PubMed, Web of Science, the China National Knowledge Infrastructure, and Wan Fang databases. Eligible studies included randomized control trials of any learning burnout intervention conducted among students. The Jadad scale was used to evaluate the quality of the study. Random-effect meta-analyses, subgroup analyses, (...) meta-regression analysis, and sensitivity analysis were conducted. Funnel plots and Egger's tests were used to evaluate publication bias. Duval and Tweedie's non-parametric trim-and-fill method was used to adjust the effect of publication bias.Results: Of the 5,245 articles found, 39 met the inclusion criteria for the systematic review. There were 3,400 students, including 1,847 students in the intervention group and 1,553 in the control group. A meta-analysis of 44 studies showed that the interventions were effective. Subgroup analyses were conducted according to education, scales, intervention measures, and intervention time. The results showed that, compared with the control group, the learning burnout scores of undergraduates, secondary vocational students, and middle school students were significantly lower. Based on different scales, all interventions were also effective. The funnel plot was asymmetric and consistent with the results of Egger's test. The trim-and-fill method was used, and seven missing studies were merged to obtain a symmetric funnel plot.Conclusions: This meta-analysis indicated that learning burnout interventions are effective. The subgroup analyses showed that group counseling is the most widely used, exercise intervention is probably the most effective, and 8 weeks or more is the appropriate intervention time. An integrated intervention study based on the factors of learning burnout adds value. More studies are needed to supplement the results in the future. (shrink)

Within the same pathogen-stress framework as proposed by Fincher & Thornhill (F&T), we argue further that pathogen stress promotes matrilocal rather than patrilocal family ties which, in turn, slow down the process of modernity; and that pathogen stress promotes social learning or copying, including the adoption of foreign religions.

Due to the large-scale mining of mineral resources, the surface strata in many areas have collapsed and even developed into deformation and subsidence. Based on the conventional geotechnical deformation monitoring technology, the surface deformation prediction and disaster caused by the conventional geotechnical deformation monitoring technology can be avoided. In this paper, based on GIS, combined with the analysis of surface settlement, the surface settlement, slope value, curvature deformation value, horizontal displacement, and corresponding horizontal deformation formula are comprehensively analyzed and studied. (...) In order to make the surface deformation visualization and realize the high approximation processing with the subsidence area, this paper innovatively introduces the 3D visualization settlement data analysis and realizes the calculation result analysis and corresponding retrieval multiple visualization in the subsidence area depth prediction process. On this basis, the prediction data of subsidence area can be optimized and analyzed so as to master the efficient and accurate law of surface deformation. In the experimental part, a mine is taken as the experimental object, and the 3D visual monitoring processing is carried out. In this paper, the main method to prevent electromagnetic leakage of the computer system is the source suppression method. The source suppression method solves the problem fundamentally by reducing or eliminating the emission of computer electromagnetic leakage source. In the actual experiment, the effect of this method is very effective. The experimental results show that the prediction results and corresponding early warning accuracy of the system are significantly improved compared with the traditional scheme, which provides practical significance for disaster prevention and corresponding environmental impact assessment. (shrink)

Previous research has indicated that frontal midline theta reflects a domain-general cognitive control mechanism of the prefrontal cortex. Brain imaging studies have shown that the inhibition of implicit stereotypes was dependent on this domain-general cognitive control mechanism. Based on this knowledge, the present study investigated the neural oscillatory correlates of implicit gender stereotype control in an extrinsic affective Simon task using electrophysiological methods. Participants in this task conducted verification to white gender names and colored gender traits, and their behavioral response (...) and electroencephalogram were recorded during their performances. As predicted, stereotype-inconsistent trials resulted in reduced response accuracies and slower response times than stereotype-consistent trials. For the event-related potential results, the enhanced performance of stereotype-inconsistent trials was accompanied by an enhanced N400 amplitude but an attenuated late positive potential amplitude. In contrast, early attentional components such as P2 and N2 as well as their amplitudes were impacted by the experimental manipulations and individual differences in gender factors. In addition, based on time–frequency analysis, we found that the enhanced performance of stereotype-inconsistent trials was also accompanied by an event-related synchronization on the frontal theta oscillation. This frontal theta appeared at a late processing stage and persisted across a time window from N400 to late positive potential. Additionally, this enhanced frontal theta effect was not modulated by the experimental manipulations and individual differences in gender factors. Based on these findings, the feature of frontal theta oscillation in the implicit gender stereotype control process was discussed. (shrink)

As a first step, the arguments for and against the use of animals for medical purposes in general were reviewed. These arguments are summarized briefly in the first part of the article; Secondly, even if people accept in principle the use of animals in medicine and medical research, their use in xenotransplantation mayraise particular difficulties. There are three key issues in the debate over the use of animals in xenotransplantation. The first is whether as a matter of principle, it is (...) considered to be morally acceptable to use animals as organ or tissue source; the second is the ethical acceptability of the use of primates to supply transplant material; the third is the ethical issues raised by the use of genetically modified animals to provide organs for xenotransplantation. If it is agreed to be acceptable in principle, there are then questions to address regarding the welfare of animals within any xenotransplantation program. Finally, the author makes an attempt to discuss these ethical issues in Chinese cultural context. (shrink)

Semantic normativism, which is the view that semantic properties/concepts are some kind of normative properties/concepts, has become increasingly influential in contemporary meta-semantics. In this paper, I aim to argue that semantic normativism has difficulty accommodating the causal efficacy of semantic properties. In specific, I raise an exclusion problem for semantic normativism, inspired by the exclusion problem in the philosophy of mind. Moreover, I attempt to show that the exclusion problem for semantic normativism is peculiarly troublesome: while we can solve mental-physical (...) exclusion by adopting the so-called ‘autonomy approach’, a similar autonomy solution to semantic exclusion is implausible if semantic properties are understood as normative properties. (shrink)

The value–attitude–behavior and the theory of planned behavior (TPB) appear to provide limited explanation for consumer green purchase behavior. This study aims to examine the relationship between pro-environmental value, consumption value, and TPB toward green car purchasing intention among the young Chinese generation. A total of 541 student responses were collected, and the results showed that altruistic value positively influenced subjective norm (SN) and perceived behavioral control (PBC), but negatively influenced green purchase attitude (GPA). Biospheric value positively influenced GPA and (...) PBC. Function value and emotional value positively influenced GPA, respectively, and emotional value fully mediated the relationship between function value and GPA. Furthermore, GPA, SN, PBC positively influenced intention toward green car purchasing behavior, respectively, and SN mediated the relationship between GPA and intention. This study shows how pro-environmental value and consumption value can influence components of TPB in green car purchase intention. (shrink)

Relevant research shows teachers’ “psychological power” plays a more essential role in promoting their professional development compared with the powers provided by various external factors, and it is therefore held that exploring college English teachers’ individual psychological power is of great significance. To this end, this study investigated college English teachers’ psychological empowerment via the development and validation of CETPE’s scale. Based on our literature review on psychological empowerment and analysis of teachers professional development’s status quo, we made a working (...) definition of CETPE as a system involving perception of their occupation, sense of competence, experiencing of autonomy, judgment of their impact and understanding of their status. In our study, firstly the literature review and the interview with 17 college English teachers were adopted to conceptualize the dimensions of CETPE, and an exploratory factor analysis of data was conducted from 227 college English teachers and then the subsequent confirmatory factor analysis of data collected from another sample of 1030 generated 15 items belonging to five factors. The findings reveal that CETPE is systematically composed of teachers’ positive perception and experience of work meaningfulness, teaching autonomy, occupational competence, professional impact and social status. This study provides a new path for teachers’ professional development via strengthening their intrinsic driving force and thus helps improve the college English teaching effects. (shrink)

The aim of this study is to develop an integrative model linking the effect of authoritarian leadership and differential leadership on employee turnover intention, and further explore the moderating role of the in-group/out-group on the above-mentioned relationships. We collected a sample of 624 supervisor–subordinate dyads from 87 teams in Mainland China and Taiwan. We find that, at the individual level, authoritarian leadership is positively related with employee turnover intention, and the relationship will be enhanced especially when the subordinate is an (...) in-group member. Through hierarchical linear modeling analysis, we find a negative relationship between differential leadership and employee turnover intention, significantly moderated by the within-team mean degree and the within-team variance degree of in-group/out-group. Contributions, limitations, and future research directions are discussed. (shrink)

We study the relationship between climate change social norms (CCSN) and corporate cash holdings for U.S. firms. We find that county-level CCSN is significantly positively associated with cash holdings. Our main finding is robust to a battery of robustness tests. In a subsample analysis, we find that firms have relatively low cash holdings in low CCSN counties even when faced with high climate risk. For such firms, the lack of cash buffer could be harmful to a broader set of stakeholders (...) faced with heightened climate risk. We also show that cash holdings are a potential mechanism through which CCSN influences future environmental corporate social responsibility (CSR) performance. Overall, our study suggests that county-level CCSN has significant implications for corporate cash holdings. (shrink)

In Zhong (Philos Phenomenol Res 83:129–147, 2011; Analysis 72:75–85, 2012), I argued that, contrary to what many people might expect, the counterfactual theory of causation will generate (rather than solve) the exclusion problem. Recently some philosophers raise an incisive objection to this argument. They contend that my argument fails as it equivocates between different notions of a physical realizer (see Christensen and Kallestrup in Analysis 72:513–517, 2012). However, I find that their criticism doesn’t threaten the central idea of my view. (...) In this paper, I make two separate responses that appeal to two unequivocal notions of physical realizers, respectively. I aim to show that a modified argument that uses either notion would work. (shrink)