The unsafe behavior of construction workers is one of the most important and direct causes of safety accidents. Managers usually develop effective incentives aimed at regulating worker safety behavior. Due to the large number of workers in construction projects, there are multiple differences in fairness preference, risk preference and ability level, which will lead to the complex effect of the traditional mechanism to regulate workers’ safety behavior. In order to improve the effectiveness of incentive measures for worker safety behavior, this (...) paper takes into account the multiple differences of individual workers’ fairness preference, risk preference and ability level, based on the tournament mechanism to construct a competition incentive model. By designing a tournament reward and salary distribution for heterogeneous workers, the occurrence of unsafe behaviors can be reduced. The study found that in terms of the optimal level of safety investment, workers with risk aversion attitude generally invest higher than that of workers with risk preference, no matter whether they have a strong fairness preference or not; In terms of the distribution of tournament rewards, workers with a risk aversion attitude and a higher level of fairness preference need to be given higher incentives. (shrink)

For almost 700 years shoguns ruled Japan. These "gentleman warriors" developed a dedicated system of honor and strict guidlelines of behavior that Taira Shigesuke first brought together in his 16th century book—Bushido Shoshinshu. Present to a modern audience in clear, easy-to-read English, this new translation captures the majesty of the higher principles as well as the usefulness of the daily advice. From principles such as "a samurai should keep foremost in his mind the fact that he must die" to rules (...) regarding duty, personal obligation and even money management, this book sets out the guidelines that defined Japan's "way of the warrior." Honor and obligation are emphasised above all to the reader, who is taught that a samurai is expected to be indifferenet to pain, unquestioningly loyal, and an expert in his training. (shrink)

The relationship between analysts' forecasts and corporate fraud is a vital theoretical and practical question that needs to be clarified. Based on a strict distinction between negative performance gaps relative to analyst forecasts (negative forecast gaps hereinafter) and analyst coverage, this study investigates the influence of analyst forecasts on corporate fraud from a panoramic perspective. Using panel data on listed companies in China from 2008 to 2019, we find that short-term performance pressure caused by negative forecast gaps is significantly positively (...) correlated with firms’ possibility for fraudulent behavior. However, this positive correlation is weaker in state-owned enterprises than in their non-state-owned counterparts. Further, as a key external governance mechanism, analyst coverage enhances the negative moderator effect of state ownership on the positive relationship between negative forecast gaps and the likelihood of corporate fraud. (shrink)

shang ji. Xunzi tong lun -- xia ji. Zhu zi zhuan jian zheng.

什么样的人生才算是幸福完满的人生,按季羡林的说法是和谐人生,那么怎样的人生才算是和谐,我们该如何面对压力,如何消防除人与人之间的可怕的隔膜,如何处理友情与爱情等,大师季羡林将为读者揭开其中的奥秘,告诉 您如何好好的度过一生.

本书内容包括:人生、再谈人生、三论人生、人生的意义与价值,不完满才是人生、世态炎凉、走运与倒霉、缘分与命运、牵就与适应、谦虚与虚伪等。.

Bennabi, Malek; Islamic civilization; Islamic renewal; philosophy.

Discussing how to use philosophy as a tool of communist ideological propaganda in China.

East Asian countries such as South Korea have recently made headlines for experimenting with different methods to incentivise people to have (more) children, in a bid to reverse declining birth rates. Many such incentives—child benefits, cash bonuses, dating events, and so on—appear morally innocuous at first glance. I will demonstrate in this analysis, however, that they amount to stopgap measures which reveal fundamental shortcomings with the way various nation states are approaching the so-called ‘problem’ of fertility decline.

The formation of the character of Sun Wukong has remained one of the most controversial issues in the field of Xiyou ji studies. While acknowledging that different strands might have fed into the image of Sun Wukong in the sixteenth- century novel Xiyou ji, this paper calls attention to complex and sometimes contradictory representations of Sun Wukong’s sexuality and explores the mechanism of displacement that subtly operates in the novel and reveals itself through such representations. It further demonstrates the dual (...) function performed by the displacement of Sun Wukong’s sexuality: on the one hand, it connects Sun Wukong to the image of the lustful ape in the white ape tradition; on the other hand, such displacement allows him to utilize and transcend his desire by experiencing the process of awakening to kong 空 by means of se 色 on his path to enlightenment. Therefore, a reexamination of Sun Wukong through the lens of sexuality helps draw together these two seemingly separate aspects and reveals a narrative in which Sun Wukong’s sexual desire not only encodes his hidden past associated with the white ape tradition but also generates significant meaning in light of the Buddhist context, that is, the notion that erotic encounters and fulfillment of sexual desire can be integrated into the Buddhist journey to enlightenment. (shrink)

Academic experience has been found to significantly impact on the attitudes and behaviors of managerial decision-makers, which in turn influences corporate strategic decisions. However, the impact of academic decision-makers on corporate ethical decisions, particularly corporate social irresponsibility (CSIR), has yet to receive due attention to date. In this study, we integrate the upper echelons theory and managerial discretion literature to examine whether and when academic CEOs (CEOs with academic experience) influence corporate social irresponsibility (CSIR). First, we suggest that academic CEOs (...) discourage CSIR because they have higher moral standards; thus, their companies are less likely to engage in CSIR activities. In addition, we propose that negative attainment discrepancy (slack resources) reduces (enhances) academic CEOs' managerial discretion to incorporate their ethical preferences into their decisions, thereby weakening (enhancing) the above relationship. This study is the first to examine the relationship between academic CEOs and CSIR. Additionally, the empirical findings of this study offer crucial insights for shareholders and policymakers to prevent or mitigate CSIR effectively. (shrink)

本书主要讨论了先秦时期几种主要话语体系中“观”所具有的内涵结构，并进而讨论了“观”在这些话语体系以及后世几种重要理论中所呈现出来的诗性建构。.

Research based on the behavioral theory of the firm (BTOF) argues that firms will actively adopt strategic actions to respond to performance that falls below aspirations, that is performance shortfalls. However, most previous studies have focused on market-related strategic actions, paying less attention to the impact of performance shortfalls on non-market-related strategic actions, especially corporate social responsibility (CSR) and corporate social irresponsibility (CSI). In this study, we propose that firms facing performance shortfalls are likely to reduce CSR levels and increase (...) CSI levels. In addition, we also propose that board characteristics (board size, board age and board tenure) have a significant moderating effect on the above relationship. Empirical analyses based on an unbalanced panel data of China's listed firms from 2010 to 2018 show that our arguments are largely supported. (shrink)

Epistemic injustices are wrongs that agents can suffer in their capacity as knowers. In this article, I offer a conceptualisation of a phenomenon I call anticipatory epistemic injustice, which I claim is a distinct and particularly pernicious type of epistemic injustice worthy of independent analysis. I take anticipatory epistemic injustice to consist in the wrongs that agents can suffer as a result of anticipated challenges in their process of taking up testimony-sharing opportunities. I distinguish my account from paradigmatic cases of (...) epistemic injustice, such as Miranda Fricker’s concepts of testimonial injustice and hermeneutical injustice; additionally, I differentiate my view from Kristie Dotson’s account of testimonial smothering. I argue, ultimately, that anticipatory epistemic injustice is a useful addition to our current taxonomy of epistemic injustices, as it has promising explanatory potential for a range of non-standard cases of epistemic injustice. (shrink)

The Iowa Gambling Task (IGT) simulates uncertain gains and losses in real life situations and thus is a good measure of uncertain decision making. The role of working memory (WM) in IGT performance still remains unclear. The present study aimed to examine the effect of WM on IGT performance. Three groups of participants matched on gender ratio were randomly assigned to no WM load, low WM load, and high WM load conditions. Initially the three groups did not show significant difference (...) in WM capacity. They finished a modified version of IGT and then their implicit learning effect and explicit cognition on IGT were assessed. Results indicated a linear increasing trend of IGT performance among high WM load, low WM load and no WM load groups; participants in the no WM load and low WM load groups revealed implicit learning effect, while participants in the high WM load group did not; all participants showed explicit cognition on IGT to the same level. These results suggested that participants in the high WM load group showed good explicit cognition to IGT but showed poor performance. This pattern is similar to frontal patients. Further studies should be conducted to explore this issue. (shrink)

There is a need recognized by the National Institute of Dental & Craniofacial Research and the National Cancer Institute to advance basic, translational and clinical saliva research. The goal of the Salivaomics Knowledge Base (SKB) is to create a data management system and web resource constructed to support human salivaomics research. To maximize the utility of the SKB for retrieval, integration and analysis of data, we have developed the Saliva Ontology and SDxMart. This article reviews the informatics advances in saliva (...) diagnostics made possible by the Saliva Ontology and SDxMart. (shrink)

The growing demand for uterus transplantation (UTx) invites continued philosophical evaluation of the function of UTx (and what constitutes its ‘success’), as well as the recipient eligibility for UTx. Currently, UTx caters to partnered, cisgender women of childbearing age looking to get pregnant and give birth to a biogenetically related child. The medical justification for this—the treatment of uterine infertility—explains the primacy of this practice. However, this dominant conceptualization of UTx does not necessarily capture the diverse needs for which both (...) cis‐ and transgender women might take interest in UTx that are not strictly procreative, such as bodily integrity and gender identity reasons. In this paper, I argue that non‐procreative motivations for uterus acquisition ought to be taken seriously as a matter of non‐discrimination and consistency. (shrink)

One who is a Samurai must before all things keep constantly in mind, by day and by night ... the fact that he is going to die.

In this article, I critique the commonly accepted distinction between commercial and altruistic surrogacy arrangements. The moral legitimacy of surrogacy, I claim, does not hinge on whether it is paid (‘commercial’) or unpaid (‘altruistic’); rather, it is best determined by appraisal of virtue-abiding conditions constitutive of the surrogacy arrangement. I begin my article by problematising the prevailing commercial/altruistic distinction; next, I demonstrate that an assessment of the virtue-abiding or non-virtue-abiding features of a surrogacy is crucial to navigating questions about the (...) moral legitimacy of surrogacy; in the final part, I reject other moral heuristics that might be proposed as alternatives to the commercial/altruistic dichotomy, and reiterate that a virtue-ethical framework is the most suitable way forward. (shrink)

A global trend of institutionalised pronatalism situates low fertility as a site of demographic disaster – positioning primarily women’s bodies as both its cause and solution. In light of such demographic dread, assisted reproductive technologies (ART) may be utilized by pronatalist states as a strategy for fertility recovery, rather than as a benefit for individual aspiring parents. In other words, ARTs are at risk of being co-opted by nation-states for problematic demographic designs which do not advance emancipatory goals. The underlying (...) issue of pronatalism, however, is not always explicitly acknowledged in feminist bioethics as a barrier to ethical ART usage. In my paper, I argue that it would be a mistake to assume ART can be used for emancipatory ends if we do not, at the same time, critically investigate its connections to institutionalised pronatalism. (shrink)

Natalie Stoljar posits that those who have internalized oppressive norms lack normative competence, which requires true beliefs and critical reflection. A lack of normative competence makes agents nonautonomous, according to Stoljar. This framework is thereby meant to address what she calls the “feminist intuition”—the intuition that oppressive norms are incompatible with autonomy. On my view, however, Stoljar’s normative competence account of autonomy is subject to a worrying problem. Her account misattributes nonautonomy to those who perpetrate the oppression, making those who (...) are oppressed and those who oppress count as equally nonautonomous. I argue that this is implausible and demonstrate in this paper that we can establish an asymmetry of autonomy between those who oppress others and those who are made the target of oppression. (shrink)

Our study explores how climate risk affects the tax behavior of governments and local firms, subsequently affecting corporate pollution emissions. Using data on Chinese non-state-owned industrial enterprises from 1998 to 2014, we empirically investigate the impact of natural disasters on corporate tax avoidance. The results indicate that companies in earthquake-damaged areas are less likely to avoid taxes than those in unaffected areas. Furthermore, companies that pay more taxes after a disaster can secure favorable government environmental policies, as indicated by a (...) rise in pollution emissions. Moreover, this effect is more pronounced for less polluting firms and firms with higher financial constraints. Our study contributes to the literature on taxation and ESG from the perspective of favor-exchange in government–firm relationships. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Eighth-century Chinese Buddhism produced a localization of the first offshoot of Zen - Rural Yang case, pioneer Zen Weishan Ling Yu Huai Hai Baizhang its division that whether he went to visit the furnace flames and enlightenment, he had replied: "No fire ", but refused to Baizhang, deep furnace ashes, took out some of the many remnants of charcoal did not eliminate, to show him:" What is this? "In doing so, Ling Yu becomes aware that this is caused by koan (...) study after reflection. Spiritual perception of that hidden in the depths of the usual waiting time is ripe was only was only excavated. Everyone has the perception by nature, and cause the season to see. Zen appeals to one's direct experienee, it is the light of enlightment, it is the way to the true nature, it is the language of your pure mind. All sentient beings have two ways to enter the Zen: one is reason, another one is conduct. Sometime Our ​​pure nature is overwrapped by the superfluous objects, if we abandon the desire, crave nothing but wisdom, give up selfness, jealous, hatred, we may keep close to the reality-the spirit of pure One. There is neither self nor other, The Buddha and Our mind are one essence. The sentient being is the same with the Buddha, Where is the Buddha nature? It is your pure mind. (shrink)

BackgroundFatigue is an important factor for the safety of ships. In order to alleviate fatigue of the seafarers, the STCW Convention has made many regulations on the working time of seafarers. At present, if a crew member takes only one day off at home before returning to work on the ship, the working time on the ship must be re-calculated again. If the time spent at home is not sufficient to allow the crew to recover, the regulations of only stipulating (...) the working time, not stipulating the home vacation time, cannot guarantee the crew’s fatigue been well controlled. The aim of present study is to explore the relationship between vacation schedule and fatigue of the seafarers.MethodsIn present study, a simplified stress scale developed by the Ministry of Labor of Japan has been used as a measurement tool. The method of stratified sampling was adopted. Data collection mainly came from domestic ocean-going seafarers. Analysis was conducted using the Cross analysis and hierarchical multiple regression analysis methods.ResultsWe found that there was no difference between crew members of different positions in terms of average vacation time and on-board service time. The length of last vacation time and this service time for seafarers of different positions showed obvious differences. The rank has a significant effect on the length of the last vacation and the length of this service time. Also, the results showed that there was a significant negative correlation between the duration of vacation and overall fatigue, while there was a significant positive correlation between the length of service time on board and overall fatigue.ConclusionThe results indicated that a reasonable vacation schedule was crucial for the relief of the seafarers’ fatigue, and also played a positive role in the state of working on the ship again. (shrink)

As the Rig Vedas and Buddhist sutras foretell, as well as the Hopi and Mayan calendars, we are in the midst of complete transformation-ecologically, economically, politically, culturally. This graceful introduction offers creative safe passage through the sometimes overwhelming transition, drawing on ancient and contemporary spiritual practices particularly useful for these times. The endings we experience are always the beginning of something else. Hence author Ji Hyang Padma organizes teachings around the four seasons. In living connected to natural rhythms-the stillness of (...) winter, the renewal of spring, the ripening of summer, the harvest of autumn-we touch a wholeness that is the source of healing and happiness. Practical exercises at the end of each chapter promote this state of being and bring the mind home to its innate clarity. Ideally suited to anyone experiencing personal change-through career, relationships, or world events-the book provides a way into Zen for beginners as well as a refresher for the more advanced. (shrink)

Integrating the behavioral theory of the firm and agency theory, this study is the first to examine the antecedents of firms' choice to disclose low-quality accounting information from the perspective of performance persistence below aspirations. Based on empirical data of 31,326 firm-annual observations involving 3584 listed companies for the 2007–2021 period, we find that firms actively reduce accounting information reliability and comparability in the presence of performance persistence below aspirations. Furthermore, we find that CEO-CFO surname ties enhance the negative effect (...) of performance persistence below aspirations on accounting information comparability. Finally, we find that agency costs play a mediating role in the relationship that performance persistence below aspirations has with accounting information reliability and comparability. This study is the first to examine performance persistence below aspirations and accounting information reliability and comparability. Meanwhile, this study provides important insights for policymakers to improve the quality of capital market information and for shareholders to improve the quality of corporate governance. (shrink)

Ascribing autonomous status to agents is a valuable practice. As such, we ought to care about how we engage in practices of autonomy ascription. However, disagreement between first-personal experiences of an agent's autonomy and third-personal determinations of their autonomy presents challenges of ethical and epistemic concern. My view is that insights from a dialogical rather than nondialogical account of autonomy give us the resources to combat the challenges associated with autonomy ascription. I draw on Andrea Westlund's account of dialogical autonomy—on (...) which autonomy requires a dialogical disposition to hold oneself answerable to external critical perspectives—to make my case. (shrink)

This study explores the relationship between language and thought in similarity judgments by testing how monolingual children who speak languages with partial typological differences in motion description respond to visual motion event stimuli. Participants were either Chinese- or English-speaking, 3-year-olds, 8-year-olds and adults who judged the similarity between caused motion scenes in a match-to-sample task. The results suggest, first of all, that the two younger groups of 3-year-olds are predominantly path-oriented, irrespective of language, as evidenced by their significantly longer fixation (...) on path-match videos rather than manner-match videos in a preferential looking scheme. Using categorical measurement of overt choices, older children and adults also showed a shared tendency of being more path-oriented. However, the analysis using continuous measurement of reaction time revealed significant variations in spatial cognition that can be related to linguistic differences: English speakers tended to be more manner-oriented while Chinese speakers were equally manner- and path-oriented. On the whole, our findings indicate a likelihood that children’s non-linguistic thought is similar prior to internalising the lexicalisation pattern of motion events in their native languages, but shows divergences after such habitual use, thus suggesting that the pattern of non-linguistic thought may be linked, among other things, to linguistic structure. (shrink)