The impact of environmental, social, and governance (ESG) scores on firm performance (FP) has long been a focus of theoretical and practical debate. We address this controversy by focusing on Chinese heavy-polluting firms. Drawing on agent theory and threat rigidity theory, we propose that top management team (TMT) stability and external pressures (government environmental punishment and negative media coverage) jointly affect the relationship between ESG scores and FP. Analyzing data from 1392 A-share listed heavy-polluting firms in China from 2007 to (...) 2022, our findings reveal that heavy-polluting firms with higher ESG scores tend to exhibit poorer FP. Notably, this relationship varies based on TMT stability and external pressures. Specifically, TMT stability weakens the negative effect of ESG scores on FP. When external pressures are high, TMT stability negatively impacts the relationship between ESG scores and FP. Conversely, TMT stability positively affects this relationship when external pressures are low. This study identifies the specific conditions in which TMT stability affects from the perspective of agency theory and threat rigidity theory, and provides a new insight for firms and governments in emerging economies to promote ESG practices effectively. (shrink)

The current literature expands the existing knowledge of the antecedents of proactive environmental strategies (PES) in family firms from the perspectives of institutional, market and family involvement logics. However, scholars have not considered the influence of key family decision-makers and their characteristics in this regard. Based on the ability and willingness framework, this study focuses on how founders' religiosity affects family firms' PES. Using data from the 2010 Chinese Private Enterprise Survey conducted by Chinese officials, we found that founders' religiosity (...) drives family firms to implement PES. Altruistic and long-term orientation are the internal mechanisms of this effect. Founders' political status enhances the positive impact of their religiosity on PES, whereas the founders' need for socioemotional wealth protection weakens the relationship between founders' religiosity and family firms' PES. We also found that Eastern and Western founders' religiosity has an asymmetric effect on family firms' PES. This study contributes to the literature on the PES of family firms, the family firm's ability and willingness framework, and family business heterogeneity. (shrink)

Giulio Aleni’s Xingxue cushu 性學觕述 (A Brief Introduction to the Study of Human Nature, 1623–1646) was a product of an ambitious project by the Jesuits in China to introduce Aristotle's natural philosophy to Chinese literati. The book, originally from the Cursus Conimbricensis (1592-1606), shows a good example of the interactions between transmitter and receptor in the encounter of Western culture with Chinese culture. This paper explores Aleni's linguistic strategy for placing Western concepts of human nature in dialogue with traditional Chinese (...) thought. It argues that the work's favourable reception among Chinese scholars was due to Aleni's use of translation principles that anticipate transwriting. Namely, instead of direct translation Aleni adapted the text for his Chinese readers by rewriting partly, adding his own responses, borrowing Chinese classical terms and creatively interpreting these terms, quoting many Chinese classical allusions, and employing Chinesestyle arguments. These linguistic tools Aleni used facilitate the reader's understanding and acceptance of the Western philosophy of human nature. His linguistic success on communication between the two thoughts on human nature helps us redefine the concept of transwriting and find an in-between space for a rational philosophic and religious dialogue between China and the West. (shrink)

Ben shu wei Xianggang Zhong wen da xue Ya Tai yan jiu suo yan jiu yuan Zheng Hailin bo shi suo zhu, ji jie qi fang xue dong xi fang shi nian suo zhuan xie wen zhi jing cui er cheng, nei rong fen wei si xiang, li shi ren wu, he wen hua ping lun san bu fen. Guan dian zheng que, ke guan gong zheng, fu yu chuang yi.

This study examines the personal values and value types of Chinese accounting practitioners and students, using the values survey questionnaire developed and validated by Schwartz (1992, Advances in Experimental Social Psychology 25, 1–65). A total of 454 accounting practitioners and 126 graduate accounting students participated in the study. The results show that Healthy, Family Security, Self-Respect, and Honoring of Parents and Elders are the top four values for both accounting practitioners and accounting students, although these values are not ranked in (...) the same order. Social Power, An Exciting Life, Devout, and Accepting My Portion in Life are the lowest rated four values for the accounting practitioners whereas Devout, An Exciting Life, Detachment, and Accepting My Portion in Life form the bottom four values for the accounting students. Both accounting practitioners and students ranked Security as the highest value type and Tradition as the lowest one, and the students rated Self-Direction as significantly more important than the practitioners. With respect to gender differences, both the male accounting practitioners and students rated the value type Achievement significantly higher than their female counterparts and there were several significant gender differences in personal values for both accounting practitioners and students. In addition, the perceived values are linked to social and cultural factors as well as to the influence of Western values. (shrink)

Sven-Ove Hansson and Erik Olsson studied in [7] the logical properties of an operation of contraction first proposed by Isaac Levi in [10]. They provided a completeness result for the simplest version of contraction that they call Levicontraction but left open the problem of characterizing axiomatically the more complex operation of value-based contraction or saturatable contraction. In this paper we propose an axiomatization for this operation and prove a completeness result for it. We argue that the resulting operation is better (...) behaved than various rival operations of contraction defined in recent years. (shrink)

本书论述了中国各时代的音乐美学思想,包括:氏族社会时期的音乐审美意识、上古三代的音乐审美意识、汉代的音乐审美艺术等章节。.

This study investigates the impact of job satisfaction and personal values on the work orientation of accounting practitioners in China. Satisfaction with work varies across individuals and how individuals view work (i.e., work orientation) may depend not only on satisfaction with various facets of their work but also on their beliefs and values. We used the questionnaire from Wrzesniewski et al. (J Res Pers 31, 21–33, 1997) to measure work orientation. Job satisfaction was measured by the Job Descriptive Index (JDI) (...) developed by Smith et al. (The Measurement of Satisfaction in Work and Retirement. Rand McNally, Skokie, IL, 1969) and personal values were measured by the Schwartz Value Questionnaire Survey (Schwartz, Adv Exp Social Psychol 25, 1–65, 1992). Our sample consisted of 370 accounting practitioners from six major cities in China; 268 were females and 102 were males. We found that 41.9 % of the respondents viewed their work as a career, 37.6 % as a calling and 20.5 % as a job and that job satisfaction to be the highest among the “calling” group and lowest among the “job” group. There were no significant gender differences in the work orientation of the respondents. Our study showed that the value types achievement and hedonism and satisfaction with promotion were significant predictors of the career orientation, while the value type benevolence and satisfaction with the present job were predictors of the calling orientation. Dissatisfaction with work was the major predictor of the job orientation. Furthermore, length of employment was positively associated with both the calling and job orientation, but negatively associated with the career orientation. (shrink)

This study uses the Schwartz Values Questionnaire and version 2 of the Defining Issues Test to investigate the values, value types (clusters of related values) and level of moral reasoning of a sample of 108 MBA students in a Canadian university. There are no statistically significant differences in the levels of moral reasoning attributed to gender. Male and female MBA students rank 'family security' and 'healthy' as their two most important values. For males, hedonism, achievement and self-direction are the three (...) most important value types, while for females they are benevolence, hedonism and security, respectively. There are statistically significant gender differences for the value types hedonism, achievement, stimulation and power. Overall, however, there are more similarities than differences between the male and the female students. Regression analysis indicates a statistically significant positive association between the postconventional level of moral reasoning as measured by P-scores and the value-type universalism. The findings provide further evidence that value types affect the postconventional level of moral reasoning. (shrink)

This study examines values and value types as well as scores in levels of moral reasoning for␣students enrolled in a business program. These two factors are measured using the Schwartz Personal Values␣Questionnaire and the Defining Issues Test 2. No statistically significant differences in levels of moral␣reasoning, rankings of values, and value types could be attributed to gender. However, eight significant correlations between value types and levels of moral reasoning provide evidence that a systematic relationship exists. The relationships are not only (...) internally consistent but also consistent with the model of values based on motivational goals (Schwartz S. H. and K. Boenke: 2004, Journal of Research in Personality, 38 230–255). (shrink)

This essay is an attempt to look at economics from a Christian perspective in this time of crisis. This exploration is of great personal interest to me because I am a Christian and an economist. During my entire adult life, I have been trying to connect these two parts of who I am: my Christian faith and my vocation in economics. In the beginning of my career I focused more on the dialectic tension between economics and faith. As I have (...) grown older I have moved more towards a synthesis of economics and faith. (shrink)

An account of how the mathematical sciences turn the mind away from becoming and towards being. There are four main conclusions. 1. The study of numbers, when treated independently of the other sciences, uses a particular conception of the nature of numbers to detach the mind from the influence of perceptible objects. 2. The study of ratios and proportions, explicitly the core of Plato's harmonics, is fundamental also to plane and solid geometry and astronomy. 3. Ratios and proportion form the (...) basis for the synoptic vision of all the mathematical sciences. This vision is an essential preparation for dialectic because it makes mathematicians become aware of the limitations of the mathematics they have been engaged in but it also shows them how they can begin to overcome those limitations. 4. The main purpose of the study of numbers, treated finally in relation to the other sciences, is to calculate ratios. (shrink)

To solve the problem that traditional trajectory prediction methods cannot meet the requirements of high-precision, multi-dimensional and real-time prediction, a 4D trajectory prediction model based on the backpropagation (BP) neural network was studied. First, the hierarchical clustering algorithm and the k-means clustering algorithm were adopted to analyze the total flight time. Then, cubic spline interpolation was used to interpolate the flight position to extract the main trajectory feature. The 4D trajectory prediction model was based on the BP neural network. It (...) was trained by Automatic Dependent Surveillance – Broadcast trajectory from Qingdao to Beijing and used to predict the flight trajectory at future moments. In this paper, the model is evaluated by the common measurement index such as maximum absolute error, mean absolute error and root mean square error. It also gives an analysis and comparison of the predicted over-point time, the predicted over-point altitude, the actual over-point time and the actual over-point altitude. The results indicate that the predicted 4D trajectory is close to the real flight data, and the time error at the crossing point is no more than 1 min and the altitude error at the crossing point is no more than 50 m, which is of high accuracy. (shrink)

In this article, the author shares her reflection on the evolution of Ada María Isasi-Díaz’s work, and Mujerista Theology, through the story of Isasi-Díaz own life story. Her complex story, filled with struggle, illustrates the embeddedness of Mujerista Theology in the social fabric and lives of Hispanas and Latinas. The article explores the difficulty of an intellectual seeking to release the voices of grassroots women, even in her own community, and also the cross-cultural possibilities of understanding the language and theology (...) of one cultural group from within another, specifically, the author’s own Chinese context. (shrink)

本书研究了刑法调整的对象、社会需要对刑法的决定意义和刑法理论的历史发展进行了梳理。重点对科学主义影响刑法的途径、程度、方式等基本问题作了初步探索,对科学主义作为刑法研究方法的理由、意义、基本立场等内容 作了思考。.

Following Smaldino's definition, we claim that language is also an emergent group-level trait, and propose two facets to verify this statement, both of which also provide a general framework to address the future work about group-level traits.

This study draws upon cultural capital theory and exploits 25 individual cases of students in a middle-size city in China in order to understand the patterns of college planning process of students with different socio-economic status. This study will enrich cultural capital theory by applying it to the transitional period of China in which the transformation of classes is complex and distinctive and also contribute to the understandings of the impacts of class-based cultural capital on student college-going behavior in China.

This edited volume showcases theological reflections on the Hong Kong protests by scholars and activists from different national and cultural background. It discusses the meaning of crucifixion, atonement, the suffering Messiah, justice, the demonic, and the roles of the Church in a time of global unrest and social ferment and protest.

The discourses of Antillanité and Créolité are both based on the absence of women. This is more important in the discourse of Créolité since it silences the grandmothers, great aunts and village midwives who are the transmitters of folk tales, folk medicines and oral culture. In the struggle for recognition between Caribbean males and western males folk medicine may be too closely associated with the denigrated female role to be considered a suitable inclusion into modern development.

1 Background for the Uninitiated RICHMOND CAMPBELL Paradoxes are intrinsically fascinating. They are also distinctively ...

https://revistes.uab.cat/enrahonar/article/view/v21-eggers.

Dictionary of terminology of Yoga philosophy.

The Tang Dynasty (618–907) stands as a pinnacle of cultural, artistic, and spiritual flourishing, with its music and dance embodying profound metaphysical, religious, and philosophical dimensions. Beyond their aesthetic appeal, these art forms served as mediums for spiritual expression, ritualistic practice, and intercultural religious dialogue, particularly along the Silk Road. However, the challenge of revitalizing Tang Dynasty music and dance in contemporary times requires reconciling historical traditions with modern sensibilities, integrating religious and philosophical reflections, and leveraging innovative technologies to enhance (...) their spiritual resonance. This study explores the philosophical and religious significance of Tang Dynasty music and dance within the framework of the Belt and Road Initiative (BRI), emphasizing their role in fostering intercultural exchange, sacred aesthetics, and ethical values. A qualitative research approach is employed, incorporating historical analysis, case studies, and cultural hermeneutics to examine how these ancient art forms can be revitalized while retaining their transcendental and ritualistic essence. Drawing from Buddhist, Daoist, and Confucian influences embedded in Tang Dynasty artistic traditions, this research highlights how these performances once served as vehicles for divine worship, meditative practice, and moral education. Methodologies include the integration of virtual reality (VR) and augmented reality (AR) to create immersive spiritual experiences, the fusion of traditional music and dance with sacred narratives, and the use of interactive storytelling to preserve religious symbolism. Case studies, such as the immersive encounter at Chang’an Twelve Hours and the evolution of Imitation Tang Music and Dance, exemplify how these innovations can restore the spiritual and philosophical depth of Tang-era performances. This study concludes that interdisciplinary collaboration and international partnerships can play a crucial role in sustaining the spiritual and cultural legacy of Tang Dynasty music and dance. By embedding these art forms within the broader discourse of religious aesthetics and philosophy, their revitalization can contribute not only to cultural preservation but also to the enrichment of contemporary spiritual thought in a globally connected world. Future research should further explore the role of sacred music and dance in interfaith dialogue and their potential to inspire a renewed understanding of religious and philosophical traditions. (shrink)