This study examines the impact of corporate tax avoidance on board of directors and chief executive officer reputation. Our regression results show that when firms engage in tax avoidance, both directors and CEOs, on average, are rewarded by improvements in their reputations as proxied by an increased number of outside board seats. In particular, both independent directors and non-CEO executive directors undergo positive changes in reputation. We also find that CEOs of tax-aggressive firms experience enhanced reputations by gaining extra board (...) seats. Our main regression results hold based on additional analyses. Overall, this study provides important empirical evidence confirming an association between tax avoidance and the individual reputations of directors and CEOs. (shrink)

The surface grammar of reports such as ‘I have a pain in my leg’ suggests that pains are objects which are spatially located in parts of the body. We show that the parallel construction is not available in Mandarin. Further, four philosophically important grammatical features of such reports cannot be reproduced. This suggests that arguments and puzzles surrounding such reports may be tracking artefacts of English, rather than philosophically significant features of the world.

The sudden outbreak of coronavirus disease 2019 has caused a huge impact on the Chinese residents' health and economic level. In the pandemic background, the country and its institutions have introduced pandemic-related insurance to stabilize the national situation. At this stage, insurance has played an increasingly important role in social life. With the popularization of insurance, the idea of buying insurance to avoid risk has gradually become popular among people. Among them, the New Rural Cooperative Medical System has been farmers' (...) common choice. The NRCMS, a mutual aid system created by farmers spontaneously in the country, plays a great role in guaranteeing farmers access to basic health services, alleviating poverty caused by disease and returning to poverty due to disease, and promoting poverty alleviation and rural revitalization. Given this backdrop, we study the efficiency of the NRCMS that can effectively promote poverty alleviation and rural revitalization and ensure the people's happy life. Implementing the Data Envelopment Analysis, we find that technological progress is one of the main factors influencing the efficiency of the NRCMS. Therefore, it is important to improve the technology for providing the efficiency of the NRCMS and promoting the happiness of the society. (shrink)

Conflicts in land exploration are incisive social problems which have been the subject in many studies. Risk assessment of land conflicts is effective to resolve such problems. Specifically, fuzzy mathematics and the analytic hierarchy process were combined together to evaluate risk in land conflicts in our work, which is proved useful to solve uncertainty and imprecision problems. Based on the analysis of the principles for the risk assessment of a land conflicts index system, a set of risk assessment indexes using (...) the fuzzy analytic hierarchy process was presented. The results show that the overall risk is at medium level, and the risk of the feasibility index and controllability index need to be paid more attention to. The contribution of this article is reflected in two aspects: the application of FAHP in risk assessments of land conflicts is effective and valid; it is helpful for governments to establish a stricter management system of work safety for conflicts in land exploration based on the risk assessment results. (shrink)

As a way of human-computer interaction, game-based assessment is more suitable for young children because it is situational, interesting, and effective. National identity is an important factor affecting the overall development of young children and the future development of a country, which has attracted extensive attention from researchers. Nevertheless, the assessment of young children's national identity is still based on traditional evaluation, including questionnaires and interviews, which have the limitations of being inaccurate, dull, and time-consuming. To understand the characteristics of (...) children's national identity, it is necessary to use scientific and interactive assessment methods. The present study investigated whether the game-based assessment we developed specifically would be an appropriate tool to measure young children's national identity. The results show that the game-based assessment had good item discrimination. Exploratory factor analysis demonstrated the game covered three aspects: national cognition mastery, national emotion engagement, and national behavior tendency. The confirmatory factor analysis suggested that the model with three factors fit the data well. The internal consistency, the split-half reliability, and the test-retest reliability meet standards. Overall, the results indicated that this game can be successfully used to assess young children's national identity with acceptable validity and reliability. Our study provides strong evidence for the use of human-computer interaction in child measurement. These findings are the first to demonstrate the promise of game-based assessment in assessing children's national identity reliably and effectively. (shrink)

Objective: To investigate the relationship between psychological empowerment, psychological capital, job involvement, and the retention intention of kindergarten teachers in mainland China and the internal mechanism of action.Methods: A total of 554 kindergarten teachers were investigated by scales for psychological empowerment, psychological capital, job involvement, and retention intention.Results: Psychological empowerment was positively correlated with psychological capital and job involvement. Psychological capital was positively correlated with job involvement. Psychological empowerment, psychological capital, and job involvement were significantly and positively correlated with retention (...) intention. Psychological empowerment influences kindergarten teachers' retention intention mainly through three indirect effects: the single intermediary effects of psychological capital and job involvement and the chain intermediary effect of psychological capital → job involvement.Conclusion: Psychological empowerment can not only indirectly predict the retention intention of kindergarten teachers through the single intermediary effects of psychological capital and job involvement, but also indirectly predict the retention intention of kindergarten teachers through the chain intermediary effect of psychological capital and job involvement. (shrink)

Aiming at the problems of poor adaptability and low secret key generation rate of secret key generation scheme based on single characteristic parameter of wireless channel, a secret key generation method based on joint characteristic parameters of amplitude and phase of wireless channel is proposed. This method is based on the single-eavesdropping wireless fading channel model; the joint characteristic model of amplitude and phase of wireless fading channel is established; it detects and extracts the joint characteristic parameters of amplitude and (...) phase of channel, and then the proposed characteristics are quantified by using the equal probability joint quantization strategy of amplitude and phase to generate the secret key random parameters. In this paper, the amplitude and phase joint feature parameter detection method of wireless channel can not only improve the generation rate of random secret key parameters but also make the eavesdropping party’s eavesdropping error rate closer to 0.5. The test results show that the proposed scheme can significantly improve the rate, reliability, and security of generating key random parameters. (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)

There is a problematic dichotomy of nature/power in Western ecological politics. In this article, we try to argue for a new type of ecological politics, based on Chinese Taoism, especially the idea of Zhuangzi, that can integrate humanity, nature, and power. Zhuangzi’s idea of “play with nature” constitutes a new kind of play-style view of nature. This view not only emphasizes the freedom and pleasure in everyday human practices with nature, but also proposes a way to deconstruct the rigid authority, (...) symbolism, and ideology surrounding these practices. It thereby opens up an ecological politics with a play-style position, which can break down the mind’s fixations that are disciplined by power, of encountering situations as they emerge, and living with nature in a sincere and joyful manner. (shrink)

Resumo: A civilização ecológica é uma forma de civilização e possui valores culturais. No processo de desenvolvimento econômico e social, devido às diferenças nas práticas sociais, diferentes países, regiões e grupos étnicos são forçados a diferir em sua compreensão da conotação da civilização ecológica e de sua expressão externa. No contexto da diversidade cultural, o desenvolvimento da educação da civilização ecológica na China é um projeto sistemático de longo prazo, que requer a participação conjunta do povo, e pode, de modo (...) geral, ser realizado em três níveis, incluindo o nível social, o nível nacional e o nível escolar. O presente artigo argumenta que toda a sociedade é o solo para desenvolver a educação da civilização ecológica; na China, o governo é a garantia externa e as escolas são o principal campo de batalha. Nesse sentido, o governo confia essencialmente nas escolas para alcançar o objetivo da educação da civilização ecológica. Portanto, o presente artigo se concentrará no nível escolar, baseado na diversidade cultural dos dias atuais, para discutir as contramedidas para o desenvolvimento da educação da civilização ecológica, na China, que inclui o sistema de metas, professores, estudantes, currículo, metodologia e meio ambiente. Além disso, o presente artigo toma a região de Sichuan-Tibet e a cidade de Tianjin como exemplos para elaborar as ações específicas de integração da cultura ecológica étnica com a educação da civilização ecológica nas escolas. (shrink)

Career planning and career decision are important tasks for college students. The process may be affected by career stress, career exploration, and future work self, with some students facing career indecision. Combining both construction career and proactive motivation model, this study investigated the relationships between career stress, career exploration, future work self, career planning and career indecision among 1,012 Chinese college students using the Structure equation model to test the proposed mediation model. Results show that career stress negatively predicts career (...) planning, while career exploration positively predicts career planning. The mediating role of future work self has on career stress and career exploration's effects on both career planning and career indecision was verified. Moreover, the study also found future work self's positive effects on both career planning and career indecision in Chinese college students. Finally, the study's theoretical and practical significance and implications are discussed. (shrink)

The sampling-based motion planner is the mainstream method to solve the motion planning problem in high-dimensional space. In the process of exploring robot configuration space, this type of algorithm needs to perform collision query on a large number of samples, which greatly limits their planning efficiency. Therefore, this paper uses machine learning methods to establish a probabilistic model of the obstacle region in configuration space by learning a large number of labeled samples. Based on this, the high-dimensional samples’ rapid collision (...) query is realized. The influence of number of Gaussian components on the fitting accuracy is analyzed in detail, and a self-adaptive model training method based on Greedy expectation-maximization algorithm is proposed. At the same time, this method has the capability of online updating and can eliminate model fitting errors due to environmental changes. Finally, the model is combined with a variety of sampling-based motion planners and is validated in multiple sets of simulations and real world experiments. The results show that, compared with traditional methods, the proposed method has significantly improved the planning efficiency. (shrink)

Venture capital syndication, an investment model, is gaining increasing attention. This paper uses a new perspective on knowledge transfer to explore the influence mechanism of knowledge heterogeneity in VCS on the innovation performance of entrepreneurial firms. We use firm-year panel data from the Shenzhen Stock Exchange for 2000–2017 and find that the knowledge heterogeneity of VCS includes, at least, management knowledge heterogeneity, investment knowledge heterogeneity, and technical knowledge heterogeneity. In particular, management knowledge heterogeneity and technical knowledge heterogeneity positively affect the (...) IP of entrepreneurial firms. We further find that the intellectual capital of entrepreneurial firms mediates these positive relationships. Moreover, the equity concentration of VCS positively moderates the relationship between knowledge heterogeneity and IP and negatively moderates the relationship between knowledge heterogeneity and IC. This paper provides a new theoretical explanation of the relationship between VCS and IP of entrepreneurial firms from a knowledge transfer perspective and explores the impact paths of this relationship. (shrink)

Guiding core enterprises to participate in supply chain work safety governance is an innovative mode of work safety control, which has an important impact on improving the work safety level of small and medium-sized enterprises in the supply chain. Through in-depth interviews, the grounded theory is adopted to explore the driving factors of work safety management behaviors of core enterprise. It is found that the work safety management behavior of the core enterprise is driven by both internal and external factors. (...) External driving factors are the main category of institutional pressure composed of regulatory pressure, normative pressure, and cognitive pressure. Internal driving factors are divided into the main category of behavioral awareness and the behavioral capability of the core enterprises. The behavioral awareness is composed of responsibility sense, problem cognition and behavioral effect perception. The behavioral capability is composed of safety management strength and safety coordination capability. Institutional pressure, behavioral awareness, and behavioral capability all influence the work safety management behavior of core enterprise in supply chain significantly, but with different ways and paths. On this basis, the driving mechanism model of the above three main categories on the work safety management behavior in core enterprise supply chain is explored. The research can provide targeted policy ideas and implementation paths for the government to formulate effective guiding policies to promote the work safety management behavior of core enterprise. (shrink)

The international community has proposed a comprehensive strategy to prevent congenital abnormalities. And China, with a high incidence of congenital diseases, has implemented measures including prenatal screening and diagnosis to reduce the morbidity of congenital abnormalities. However, ethical challenges arise in the practice of prenatal screening and diagnosis among healthcare professionals. Five focus group discussions were conducted with twenty-four health professionals working in maternal and child health services in Hunan Province, China, to explore the ethical challenges they encountered in prenatal (...) testing decision-making and information disclosure practices, as well as their views on these challenges. Participants were selected through purposive sampling, ensuring maximum demographic diversity. Three main themes were identified: 1) balancing between information disclosure and privacy protection; 2) patient-oriented decision-making and tensions within family-oriented decision-making; 3) the disparity between the limited help clinical ethics committees (CECs) can provide and professionals’ need for CECs. Ethical norms for information disclosure and autonomous decision-making within prenatal screening and diagnostic institutions must be established. Utilizing CECs is crucial to guide professionals in delivering prenatal testing services while simultaneously focusing on targeted improvement of communication skills among these professionals. (shrink)

Firms tend to seek optimal distinctiveness when choosing CSR engagement timing. Building on the perspectives of optimal distinctiveness and competitive dynamics, this paper explains why firms' CSR engagement timing toward a certain event is affected by dynamic competitive effects. That is, to achieve optimal distinctiveness, focal firms pay more attention to their main competitors that are similar in market, size and resources. We apply a discrete-time survival analysis of 869 Chinese listed firms' CSR engagement action toward the COVID-19 pandemic during (...) the first half of 2020. The results support the mechanism that when a highly similar competitor engages in CSR activities, it raises the probability that the focal firm engages itself beyond levels based solely on its own characteristics and common time-dependent factors. (shrink)

As a new trend in aesthetics appearing concurrently in the West and the East in the last ten years, the aesthetics of everyday life points to a growing diversification among existing methodologies for pursuing aesthetics, alongside the shift from art-based aesthetics. The cultural diversity manifest in global aesthetics offers common ground for the collaborative efforts of aesthetics in both the West and the East. Given the rapidly growing interest and its potential for attracting new audiences extending beyond the more narrowly (...) focused traditions of twentieth-century analytic and environmental aesthetics, it stands to command its own share of attention in the future of aesthetic studies. The aesthetics of everyday life has become a stream of thought with a global ambition. This interest has led to numerous systematic and in-depth works on this topic, some of which were conducted by the authors represented in this volume. A salient feature of this book is that it not only represents the recent developments of the aesthetics of everyday life in the West, but also highlights the interaction between scholars in the West and the East on this topic. Thus, the project is a contribution toward mutual progress in the collaboration between Western and Eastern aesthetics. What distinguishes this book from other anthologies and monographs on this topic is that it reconstructs the aesthetics of everyday life through cultural dialogue between the West and the East, with a view to building a new form of aesthetics of everyday life, as seen from a global perspective. At present, the aesthetics of everyday life as a newly emergent approach to aesthetics may encounter skepticism among aestheticians accustomed to the rigors of analytic philosophers who prefer to discuss aesthetics at the level of abstract concepts and argument, and who tolerate the particulars of experience mainly as illustrations. But, there is no reason to abandon the pursuit of the aesthetics of everyday life in the face of such objections. On the contrary, there are many benefits to gain in bringing aesthetics to bear on a wider sphere of human life, made possible through efforts to show the relevance of aesthetics to a broader range of human actions. (shrink)

Although not generally regarded as a significant area of inquiry, the condensation of argumentative structures and the presence of `miniaturized' yet self-sufficient arguments in stand-alone, sub-discursive linguistic units, especially those below the level of a compound sentence, deserve a close look. Built skillfully into key words, catchy phrases, subtly appealing tropes, etc., these condensed arguments are often instrumental in accounting for the way some small linguistic units work magic on the audience. Taking such mini structures seriously holds two promises for (...) argumentation studies: a widened scope of investigation and a unique contribution to the understanding of how rhetorical effects are being produced at the sub-syntactic or lexical level. (shrink)

In this paper, a robust H ∞ control problem of a class of linear parabolic distributed parameter systems with pointwise/piecewise control and pointwise/piecewise measurement has been investigated via the robust H ∞ feedback compensator design approach. A unified Lyapunov direct approach is proposed in consideration of the pointwise/piecewise control and point/piecewise measurement based on the distributions of the actuators and sensors. A new type of Luenberger observer is developed on the continuous interval of space domain to track the state of (...) the system, and an H ∞ performance constraint with prescribed H ∞ attenuation levels is proposed in this paper. By utilizing Lyapunov technique, mathematical inequalities, and integration theory, a sufficient condition based on LMI for the exponential stability of the corresponding closed-loop coupled system under an H ∞ performance constraint is presented. Finally, the effectiveness of the proposed design method is verified by numerical simulation results. (shrink)

The purpose of the present study was to explore the direct influence of self-concept and self-imagination on English language learning outcomes. Furthermore, this study examined the mediating role of self-efficacy in the relationship between self-concept, self-imagination, and ELLO. A survey questionnaire of 21 items was used in this study. We distributed the questionnaire through QR code and collected the data from 2,517 participants who enrolled in blended learning courses at the undergraduate level in Chinese universities. The relationship among the variables (...) was measured through SmartPLS-SEM 3.3.3. The outcomes of the present study indicated a direct, positive, and significant connection of self-concept, self-imagination, and self-efficacy with ELLO. Looking at indirect influences, self-concept and self-imagination, positive and significant, influence ELLO through self-efficacy. Thus, self-efficacy was indicated to play a mediating role between self-concept, self-imagination and ELLO. We can conclude that self-concept, self-imagination, and self-efficacy are the main predictors of ELLO in blended learning courses during the pandemic. Additionally, self-concept and self-imagination along with the intervening role of self-efficacy, play a more effective role in improving ELLO. Moreover, this study provided some useful, practical implications, and future research directions. (shrink)

The concept of _feeling trusted_, which has received far less attention from researchers than _trusting_, refers to the trustee’s awareness of trustor’s exposed vulnerability and positive expectations. Previous research has merely centered on employees’ feeling of being trusted by their leaders and its influences on their work-related outcomes, but there is little work about the impact of leader feeling trusted by employees. Grounded in social exchange theory and moral licensing theory, the current research centers on explaining why leaders’ sense of (...) being trusted by employees brings about both positive and negative reactions and considering how leaders’ moral identity moderates these effects. One qualitative study and two quantitative studies were conducted to examine the benefits and drawbacks of leader feeling trusted. Results demonstrated that leader feeling trusted has two main consequences: trusted leaders are more likely to have strong feelings of obligation toward their subordinates, and further engage in benevolent leadership behavior to repay the kindness; and leaders’ sense of being trusted may be conducive to the accumulation of moral credits, thereby stimulating leaders to display laissez-faire leadership behavior. Additionally, our findings indicate that the leader’s moral identity would affect the decisions of the trusted leader to behave better or worse, which promotes benevolent leadership behavior through enhanced felt obligation, and lessens laissez-faire leadership behavior via reduced moral credits. (shrink)

Resumo: Para Paul Auster, um quarto é, em essência, “a própria substância da solidão”, uma solidão espacialmente definida. Nesse sentido, o fenômeno transcendeu suas limitações físicas e assumiu significado existencial e filosófico. Em seus escritos, uma sala é, antes de tudo, um espaço arquitetônico que um escritor solitário ocupa; além disso, é metaforizado como a mente que é a sala - um espaço construído intelectualmente; e, por fim, é um lugar narrado em suas histórias, onde seus personagens meditam e compõem, (...) um espaço que existe em palavras. O artigo realiza estudos sobre os escritos da vida de Auster e uma de suas ficções, Homem no Escuro, para apresentar a complexidade das três formas de quartos solitários e sua mútua inclusão na solidão intersubjetiva. (shrink)

Amid the social background of China where the Internet has penetrated into every corner of an adolescent’s life, we were concerned of the role of Internet usage in influencing the educational gap among social classes. We investigated the mediating role of Internet usage preference for entertainment in the relationship between the family socioeconomic status and the adolescent’s academic achievement and explored the moderating role of future orientation in the relationship. A total of 614 junior high school students were recruited to (...) complete a questionnaire survey, including questionnaires for family SES, Internet usage preference, and adolescent future orientation. The results showed that the relationship between family SES and academic achievement was mediated by Internet usage preference for entertainment; the indirect effect was moderated by future orientation, such that the negative association between family SES and Internet usage preference for entertainment was only indicated in adolescents with low future orientation; and the direct association between family SES and Internet usage preference for entertainment was moderated by future orientation. (shrink)

Exploring the locality stereotype with respect to CEO’s trustworthiness, we find that firms whose CEOs are from more reputable hometowns have a higher likelihood of stock price crashes, indicating the presence of a CEO “Trust Exploitation” effect, i.e. a high-trust identity does not guarantee managerial ethics; to the contrary, it could tempt CEOs to abuse outsiders’ trust, camouflage their misconducts and conceal adverse information more severely. The effect of CEO’s perceived trustworthiness on tail risk of stock price remains robust when (...) controlling for the region-level trust of firm’s headquarters, and in 2SLS regression with an instrumental variable. Further, CEO’s “Trust Exploitation” effect is more prominent among firms with lower disclosure quality, higher capital market pressure and higher CEO incentives. Our findings highlight an unexplored imperfection of individual-level trustworthiness as a reliable substitute for formal monitoring devices in terms of improving stock market stability. (shrink)