Tax haven investment has become an increasingly important topic in business ethics. Given the considerable tax haven investments from emerging market firms, understanding how home-country institutions shape their investments in tax havens is theoretically intriguing and practically crucial. By integrating resource dependence and institutional theories, we hypothesize the existence of a negative relationship between firms’ home-country political status and tax haven investment. State-owned enterprises controlled by the central government dominate the political hierarchy. Compared with other types of enterprises, central SOEs (...) receive the strongest institutional support and are the most prone to institutional oversight, thereby exhibiting the weakest tendency to invest in tax havens. This top group is followed by SOEs controlled by local governments, politically connected private firms, and private firms without political connections. These groups exhibit an increasing tendency to invest in overseas tax havens. The empirical analysis of Chinese listed firms during 2003–2013 supports our hypotheses. This research contributes to the business ethics literature by identifying institutional drivers of overseas tax haven investment by emerging market firms, thereby adding to the ethical debate on international tax avoidance. (shrink)

During the COVID-19 pandemic, online education has become an important approach to learning in the information era and an important research topic in the field of educational technology as well as that of education in general. Teacher–student interaction in online education is an important factor affecting students’ learning performance. This study employed a questionnaire survey to explore the influence of teacher–student interaction on learning effects in online education as well as the mediating role of psychological atmosphere and learning engagement. The (...) study involved 398 college students studying at Chinese universities as the research object. Participants filled out a self-report questionnaire. The study found that the level of teacher–student interaction positively affected students’ learning effects. The psychological atmosphere mediated the positive effect of the level of teacher–student interaction on learning effects with mediating effect value of 0.1248. Learning engagement mediated the positive effect of teacher–student interaction on learning effects with a mediating effect value of 0.1539. The psychological atmosphere and learning engagement play a chain-mediating role in the mechanism of teacher–student interaction affecting students’ learning effects; that is, teacher–student interaction promotes students’ learning engagement by creating a good psychological atmosphere, which, in turn, influences learning effects. The mediating effect value was 0.0403. The results indicate that teacher–student interaction not only directly affects students’ learning effects but also influences students’ learning effects through the mediating effect of the psychological atmosphere and learning engagement. (shrink)

Relational integration is essential for learning, working, and living, as we must encode enormous volumes of information and extract their relations to construct knowledge about the environment. Recent research hints that generating distant analogies can temporarily facilitate learners’ state-based relational integration. This study aimed to investigate the internal mechanism underlying the facilitation effect and preliminarily confirm its application in education. First, we adopted the classical n-term premise integration task and the Latin Square Task to explore the robustness of the facilitation (...) effect. Then we employed an emerging multidimensional relational reasoning task to further explore the internal mechanism underlying this facilitation effect. Finally, we verified the practical role of the facilitation effect in learning the interaction concept in statistics. The results showed that generating distant analogies did facilitate students’ relational integration performance, both in classical cognitive tasks and in a practical learning task, and a relational mindset and cognitive load play an intermediary role in the facilitation, supporting the cognitive load theory. The results suggest that generating distant analogies can be a useful warm-up activity to assist educators in promoting students’ relational integration. (shrink)

This study explored the effect of word knowledge facets on second language Chinese lexical inference by highlighting the moderating effect of language proficiency level and learners’ heritage status. L2 Chinese learners with a mixture of linguistic and cultural backgrounds completed a series of word-knowledge measurements as well as a lexical inferencing task. Through a moderated path model, the study demonstrated that word-general knowledge and word-specific knowledge contributed to L2 Chinese lexical inference. In addition, the study underlined the moderating effect of (...) heritage status on the correlation between word knowledge and lexical inference. Given the distinct patterns between heritage and non-heritage learners, morphological awareness may define the characteristics of reading profiles in the Chinese heritage learner population. (shrink)

The book Just Hierarchies: Why Social Hierarchies Matter in China and the Rest of the World by Daniel A. Bell and Pei Wang aims to answer the following question: 'Should morally justifiable social hierarchies structure our social lives on an everyday basis, including our relations with loved ones?' Bell and Wang respond positively. In this article, I mainly focus on the relations between intimates, examining the arguments from the perspective of social egalitarianism and feminism. Bell and Wang argue that hierarchies (...) involving shifting roles are justified, but I shall argue that the defence of hierarchy in intimate relations is not completely convincing. First, the authors mistake hierarchical societies for hierarchical organisations. I will explain why this conflation is detrimental to the defence of hierarchies. Second, the authors neglect to mention some of the significant moral wrongs perpetuated by hierarchical systems. A hierarchy such as a caste system not only fixes inferior and superior positions but also conveys demeaning messages to those who are lower in rank. In addition, we also need to consider the macro-background of specific interpersonal hierarchies to be able to make sense of the wrongs of intimate hierarchies. Third, the practical implications of the defence of intimate hierarchies are ambiguous. I argue that, ultimately, the authors are not able to defend what they set out to defend at the very beginning of the book. (shrink)

Background: Moral distress occurs when nurses experience ethical dilemmas. Issues related to these dilemmas are addressed in some nursing education courses. Nurses’ reaction to dilemma such as moral distress is relatively less noticed. Objective: This study aimed to identify and describe the various types of perceptions of moral distress exhibited by nurses. Research design: This study applied Q methodology to explore the perspectives of nurses regarding moral distress. Data were collected in two stages. First, in-depth interviews were conducted to collect (...) nurses’ opinions. Sentences that best fit the concepts of moral distress were extracted for the construction of Q statements. Second, nurses subjectively ranked these Q statements so that the relevant severity of moral distress could be determined using Q sorts. The study participants were nurses at a regional teaching hospital in northeast Taiwan. A total of 60 participants were invited to rank 40 moral distress Q statements. Ethical considerations: The study protocol was approved by the institutional review board of National Yang-Ming University Hospital. Only the participants who signed an informed consent form participated in the study. The respondents’ right to withdraw from the study was respected. Findings: Five types of responses were identified regarding the nurses’ perspectives. These types were “conflict with personal values,” “excessive of workload,” “curbing of autonomy,” “constraint engendered by organizational norms,” and “self-expectation frustration.” Conclusion: The findings regarding nurses’ experiences of moral distress can be used to construct multifaceted policies and solutions and to incorporate ethical education in training programs. (shrink)

With the expansion of the digital business line, the network flow behind the digital power grid is also exploding. To prevent network congestion, this article proposes a novel network flow forecasting model, which is composed of variational mode decomposition, GRU-xgboost block, and a forecasting adjustment block, to grasp the changing patterns and trends of network flow in advance, and to formulate reasonable and effective flow management strategies and meet the requirements of users for network service quality. The network flow series (...) in power grid enterprise always contain complex patterns and outliers, and VMD is applied to adaptively process complex net flow time series into several subseries with simpler patterns. A GRU-xgboost block is designed to reconstruct the features of historical series. Then, xgboost model is applied to generate predictions for all decomposed subsignals. For the final predictions, we design a forecasting adjustment block to further remove the influence of random noise. Finally, the empirical results show the superior performance of the proposed model on network flow forecasting task. (shrink)

Various authors have recently expressed doubts about the public relevance of philosophy. These doubts target both academic philosophy in general and particular subfields of philosophy. This paper investigates whether these doubts are justified through two tests in which the lack of public relevance of a philosophical paper is operationalized as the degree to which that paper is isolated. Both tests suggest that academic philosophy in general is more isolated from the broader public than it should be, and confirm the hypothesis (...) that some subfields of philosophy are more isolated than others. We argue that this lack of public relevance is caused by the incentive structure of academic philosophy and discuss a range of individual-level and incentive-level solutions. (shrink)

The article first addresses the importance of cognitive modeling, in terms of its value to cognitive science (as well as other social and behavioral sciences). In particular, it emphasizes the use of cognitive architectures in this undertaking. Based on this approach, the article addresses, in detail, the idea of a multi-level approach that ranges from social to neural levels. In physical sciences, a rigorous set of theories is a hierarchy of descriptions/explanations, in which causal relationships among entities at a high (...) level can be reduced to causal relationships among simpler entities at a more detailed level. We argue that a similar hierarchy makes possible an equally productive approach toward cognitive modeling. The levels of models that we conceive in relation to cognition include, at the highest level, sociological/anthropological models of collective human behavior, behavioral models of individual performance, cognitive models involving detailed mechanisms, representations, and processes, as well as biological/physiological models of neural circuits, brain regions, and other detailed biological processes. (shrink)

_role, especially in learning, and through devising hybrid neural network models that (in a qualitative manner) approxi-_ _mate characteristics of human consciousness. In doing so, the paper examines explicit and implicit learning in a variety_ _of psychological experiments and delineates the conscious/unconscious distinction in terms of the two types of learning_ _and their respective products. The distinctions are captured in a two-level action-based model C_larion_. Some funda-_ _mental theoretical issues are also clari?ed with the help of the model. Comparisons with (...) existing models of conscious-_. (shrink)

Students’ affective learning is critical for their academic success; therefore, considerable attention has been devoted to the role of various student-related and teacher-related factors as predictors of student affective learning. Notwithstanding, the impact of two important teacher-related factors, namely teacher–student rapport and teacher support, has not been adequately researched. To address this gap, the present study sought to explore the role of teacher support and teacher–student rapport in Chinese English as a foreign language students’ affective learning. To do so, three (...) valid inventories of the variables were administered to 497 Chinese EFL students. Performing correlational analyses, favorable associations were found between teacher–student rapport, teacher support, and student affective learning. The predictive power of teacher support and teacher–student rapport was assessed using structural equation modeling. Chinese EFL students’ affective learning was shown to be largely influenced by teacher–student rapport and teacher support. The pedagogical implications and future directions are also discussed. (shrink)

Enterprises are the market players for carbon reductions and carbon trading, and they are also the significant driving force in a low-carbon economy and society. Using the data of A-share listed companies from 2010 to 2016, this study uses a difference-in-differences model to examine the effects of the low-carbon city construction on corporate carbon reduction performance. Consistent with our hypotheses, we find that the low-carbon city construction promotes corporate carbon reduction performance. Further analysis indicates that the policy effect is stronger (...) for state-owned enterprises than non-state-owned enterprises. Moreover, environmental quality can affect the promotion of local government officials, which is more prominent in pilot low-carbon cities, and political promotion incentives significantly improve corporate carbon reduction performance. Furthermore, the highest emission reduction effects come in the fourth year after adopting a carbon reduction policy and are concentrated among the firms in the eastern region. Overall, our findings offer a new point view for a deeper understanding of the improvement of corporate carbon reduction performance, and provide microscopic evidence for the objective evaluation of the environmental effects of China's low-carbon city pilot policies. (shrink)

N6‐methyladenine (6mA) is one of the most abundant types of DNA methylation, and plays an important role in bacteria; however, its roles in higher eukaryotes, such as plants, insects, and mammals, have been considered less important. Recent studies highlight that 6mA does indeed occur, and that it plays an important role in eukaryotes, such as worm, fly, and green algae, and thus the regulation of 6mA has emerged as a novel epigenetic mechanism in higher eukaryotes. Despite this intriguing development, a (...) number of important issues regarding its biological roles are yet to be addressed. In this review, we focus on the 5mC and 6mA modifications in terms of their production, distribution, and the erasure of 6mA in higher eukaryotes including mammals. We perform an analysis of the potential functions of 6mA, hence widening understanding of this new epigenetic mark in higher eukaryotes, and suggesting future studies in this field. (shrink)

When relating genomic data to survival outcomes, there are three main challenges that are the censored survival outcomes, the high-dimensionality of the genomic data, and the non-normality of data. We propose a method to tackle these challenges simultaneously and obtain a robust estimation of detecting significant genes related to survival outcomes based on Accelerated Failure Time model. Specifically, we include a general loss function to the AFT model, adopt model regularization and shrinkage technique, cope with parameters tuning and model selection, (...) and develop an algorithm based on unified Expectation–Maximization approach for easy implementation. Simulation results demonstrate the advantages of the proposed method compared with existing methods when the data has heavy-tailed errors and correlated covariates. Two real case studies on patients are provided to illustrate the application of the proposed method. (shrink)

Phosphatidylinositol 4,5‐bisphosphate (PI4,5P2) is a key lipid signaling molecule that regulates a vast array of biological activities. PI4,5P2 can act directly as a messenger or can be utilized as a precursor to generate other messengers: inositol trisphosphate, diacylglycerol, or phosphatidylinositol 3,4,5‐trisphosphate. PI4,5P2 interacts with hundreds of different effector proteins. The enormous diversity of PI4,5P2 effector proteins and the spatio‐temporal control of PI4,5P2 generation allow PI4,5P2 signaling to control a broad spectrum of cellular functions. PI4,5P2 is synthesized by phosphatidylinositol phosphate kinases (...) (PIPKs). The array of PIPKs in cells enables their targeting to specific subcellular compartments through interactions with targeting factors that are often PI4,5P2 effectors. These interactions are a mechanism to define spatial and temporal PI4,5P2 synthesis and the specificity of PI4,5P2 signaling. In turn, the regulation of PI4,5P2 effectors at specific cellular compartments has implications for understanding how PI4,5P2 controls cellular processes and its role in diseases. (shrink)

This study explored the priming effects of discriminated experiences on emotion recognition accuracy of Asian Americans. We hypothesized that when Asian Americans were reminded of discriminated experiences due to their race, they would detect subtle negative emotional expressions on White faces more accurately than would Asian Americans who were primed with a neutral topic. This priming effect was not expected to emerge in detecting negative facial expressions on Asian faces. To test this hypothesis, 108 participants were randomly assigned to one (...) of two conditions: write about their experiences with racial discrimination or write about a neutral topic. Then, they were given an emotion recognition test consisting of White and Asian faces. The current study found a significant interaction effect of priming condition by target race. When Asian Americans were reminded of discriminated experiences, they displayed heightened sensitivity to negative emotional expressions on White faces, but not to the negative expressions on Asian faces. The implications of these findings were discussed. (shrink)

A reciprocal relation has been identified between teacher emotion and teacher professional identity. However, the underlying mechanism explaining this complex interaction remains underexamined. Moreover, limited attention has been paid to the emotional dimension of student-teachers' development of professional identity during university coursework. To bridge this gap, the present study explores how student-teachers' emotions reciprocally interact with their professional identities, drawing data from questionnaires, reflections, and interviews with students taking courses related to language teaching in a teacher-training university. Both quantitative and (...) qualitative data delineated the intertwined trajectories of student-teachers' emotional experiences and the development of professional identity in the learning process of becoming teachers. Mainly triggered by course-related factors, student-teachers experienced a wide array of emotions, of which the polarity and intensity were determined and mediated by their goals and actions deriving from their professional identities. Those aroused emotions, in turn, signaled the developmental process of professional identity and promoted or hindered their emerging identities. This paper concludes with some implications for initial teacher education programs. (shrink)

The relationship between neuroticism and mobile phone use is a hot research topic in the academic community. The purpose of this study was to investigate the roles of self-emotional assessment and love status in the mechanism through which college students’ neuroticism influences mobile phone use.We construct a moderated mediation model, and taking 869 Chinese college students as the research object and testing the mediating role of self-emotional assessment and the moderating role of love status. The results show that: neuroticism was (...) significantly positively related to mobile phone use and significantly negatively related to self-emotional assessment; self-emotional assessment was significantly positively related to mobile phone use; self-emotional assessment had a masking effect on the relationship between neuroticism and mobile phone use; love status not only moderated the relationship between self-emotional assessment and mobile phone use but also moderated the process through which self-emotional assessment masked the effect of neuroticism on mobile phone use. Our research expands the literature on the mechanisms underlying the effects of neuroticism on mobile phone use, enriches the understanding of the pertinent boundary conditions, and provides a better explanatory basis for the mobile phone use of college students. (shrink)

Memory and Cognition, Vol.36, No.1, pp.157-169. 2008.

本书注重反映国内外法学、法理学研究的新发展、新成就,对法的一般原理、中国社会主义法的基本理论,及法律调整进行系统的论述。.