The digital business model emerges as a new business model and gradually penetrates global industries, and countries are putting in place various digital strategies to support their development. As one of the important tools, taxation strategies are highly expected by countries, which not only describe the economic development pattern of a country but also show the digital leadership of a country. Some countries have introduced their own unilateral digital services tax to govern their digital business models, while others have looked (...) more to the global minimum tax, resulting in the current situation of both a unilateral digital services tax and a global minimum tax. However, both of them are of great reference value for the tax governance of digital business models. This paper compares the development history of digital tax strategies, categorizes, and analyzes the design logic of existing digital tax strategies, and takes China, one of the major digital economy countries, as an example to propose China’s digital tax strategies by drawing on international experience. We set an example for the design of digital economy tax strategies for countries around the world so that they can manage digital business models more efficiently. (shrink)

With the improvement of the material standard of living, the demand of the people for spiritual culture continues to increase. In terms of tourism, people have gradually shifted from simple tourism needs to integrated tourism needs. Tourism has become an effective way for people to expand their horizons and enrich their spiritual world. Tourism is one of the first industries to apply network technology. After long-term exploration and innovation, tourism e-commerce has developed rapidly. Coupled with the advent of the era (...) of big data, the concept of customized tourism has gradually entered people’s lives. This paper mainly introduces the research on the impact of e-commerce tourism on custom tourism in the EBD and intends to provide some ideas and directions for the good development of custom tourism. This paper proposes a research strategy on the impact of tourism e-commerce on customized tourism in the EBD, including related theoretical research methods, random forest algorithms, support vector machine classification algorithms, and Bayesian estimation algorithms, which are used to customize tourism e-commerce in the EBD, and research experiment on the impact of tourism. The experimental results show that 79.84% of customers are willing to purchase related products again after experiencing travel customization services using big data technology. By using the various characteristics of tourism big data for data mining and classification, it provides users with personalized travel search services. At the same time, big data technology can provide basic technical support for customized tourism development, which shows that it can also provide customized services for users. (shrink)

Driven by economic and social benefits, social enterprises create new development models that combine wealth creation, social welfare provision, and environmental improvement through innovative approaches. The social entrepreneurship orientation reflects the behavioral tendency to transplant entrepreneurship orientation into the field of social value creation. It is a strategy to balance and integrate economic interests and social interests, which has a significant impact on social entrepreneurship performance. The purpose of this study is to explore the internal mechanism of the impact of (...) social entrepreneurs’ mindfulness upbringing perception on social entrepreneur orientation. To reveal the internal mechanism, we propose a moderated and mediation model of prosocial motivation and perceived pressure from external stakeholders. In this study, random sampling was conducted among social start-ups in China. In order to improve the accuracy of the scale, a pre-survey was conducted before the formal survey. The data analysis results of the pre-survey showed that the scale in this study was suitable for the Chinese context and had good external validity. Through using survey data from social entrepreneurs in China, hierarchical regression analysis and bootstrapping model are adapted to test and verify mediation and moderation effects. The results show that mindfulness upbringing perception indeed positively influences social entrepreneurship orientation directly and partly through the mediating effect of prosocial motivation. Moreover, findings suggest the perceived pressure from external stakeholders negatively moderates not only the relationship between prosocial motivation and social entrepreneurship orientation but also the overall mediation model. This indicates that social entrepreneurs with low perceived pressure from external stakeholders will improve their social entrepreneurship orientation rapidly when their prosocial level is high. Based on these findings, we conclude that social entrepreneurship orientation may be achieved more effectively through the complex process of mindfulness upbringing perception, prosocial motivation, and perceived pressure from external stakeholders. Finally, the study proposes the theoretical and practical implications and suggestions for follow-up research. (shrink)

Qingping åŠ‰æ¸ å¹³ has published a series of articles criticizing Confucian ethics in its modern context (see various articles by Liu), which has drawn the attention of many scholars. My friends and I have debated with him and his allies on this issue (See Guo 2002, Yang Haiwen 2002, Yang Zebo 2003, 2004a, 2004b, Ding 2003, 2005a, 2005b, Gong 2004, Guo and Gong 2004, and Wen 2005). Most of the important articles in the debate are now collected in a volume (...) I edited, A Collection of Contentions about Confucian Ethics: Focusing on the Mutual Concealment among Family Members (Guo 2005 [ed.]). In the following, I attempt to respond to some of Liu’s criticisms of Confucian ethics. (shrink)

Any moral algorithm for autonomous vehicles must provide a practical solution to moral problems of the trolley type, in which all possible courses of action will result in damage, injury, or death. This article discusses a hitherto neglected variety of this type of problem, based on a recent psychological study whose results are reported here. It argues that the most adequate solution to this problem will be achieved by a moral algorithm that is based on Confucian ethics. In addition to (...) this philosophical and psychological discussion, the article outlines the mathematics, engineering, and legal implementation of a possible Confucian algorithm. The proposed Confucian algorithm is based on the idea of making it possible to set an autonomous vehicle to allow an increased level of protection for selected people. It is shown that the proposed algorithm can be implemented alongside other moral algorithms, using either the framework of personal ethics settings or that of mandatory ethics settings. (shrink)

An experiment explored the acquisition of conscious and unconscious knowledge of semantic prosody in a second language under incidental and intentional learning conditions. Semantic prosody is the conotational coloring of the semantics of a word, largely uncaptured by dictionary definitions. Contrary to some claims in the literature, we revealed that both conscious and unconscious knowledge were involved in the acquisition of semantic prosody. Intentional learning resulted in similar unconscious but more conscious knowledge than incidental learning. The results are discussed in (...) terms of second language learning and the nature of unconscious knowledge. (shrink)

The study compares the changes in the theory of Marxism that took place in Europe (in the form of neo-Marxism and its movements, in particular the Frankfurt School) and the Sinicized version of Marxism. The study also examines how Sinicized Marxism was reflected in the political discourse and political philosophy of modern China (People’s Republic of China) and is reflected in social policy in the country. Studying the influence of socio-economic changes and the history of the people on ideological changes (...) allows us to identify several principles of Sinicized Marxism, which on an ongoing basis determine social policy and foreign relations. This is, first, etatism and the dominance of state interests over private ones, which limits human rights and national self-determination, but preserves the integrity and stability of the state, which protects the interests of the people. (shrink)

Given the severity of today’s environmental issues, companies are increasingly making green concepts a key component of their operational strategies. As an essential complement to corporate environmental strategy, employees’ green behavior has received attention from all sectors of society. Based on resource conservation theory, this study explores the formation mechanism of employees’ green behaviors in enterprises starting from two green management tools: green human resource management practices and green transformational leadership. Through two-stage questionnaire research, 296 sample data points were obtained, (...) and the research hypotheses were tested by using linear regression analysis. The results showed that green HRM practices in enterprises enhance employees’ green mindfulness and thus stimulate their green behaviors and that green transformational leadership and green self-efficacy play a positive moderating role in the above relationship. These results support the applicability of resource conservation theory in green management and suggest that green HRM practices and green transformational leadership can be used together in the process of green management. (shrink)

This research topic (RT) focused on the impact of fitness on cognitive function and development in adolescents and elderly adults from the standpoint of lifespan neuroscience. Adolescent brain development is characterized by multimodal integration of brain anatomical features and function, according to accumulating evidence. The elderly, on the other hand, suffer from age-related cognitive deterioration. Fitness may be a major factor influencing brain growth and cognitive performance throughout these two critical times for neurological development. It is a multidimensional notion that (...) includes cardiovascular fitness, muscular strength and endurance, flexibility, and body composition, as well as motor fitness (balance, agility, speed, power, and coordination). Adolescents and older people may be responsive to intervention trials aimed at improving fitness levels, such as outdoor activities, cardiovascular exercise, and mind-body practice since brain network integration and neural efficiency are rapidly altered during this period. This RT investigates how fitness influences structural and functional brain development, particularly cognitive functions, and emotional health in adolescents and elderly people, as well as training strategies that may assist cognitive progress throughout this time. It includes a clinical trial (1) and original research papers (4) on the influence of fitness on cognitive function and development in adolescents and elderly adults from a lifespan neu... (shrink)

Especially in periods of crises, economists try to explain why some economies suffer negative consequences more strongly than others. In order to explain these differential effects, two economic categories known as economic vulnerability and economic resilience can be used. Hence, the aim of the paper is to undertake a critical reflection on the interrelated categories of economic vulnerability and resilience to shocks. The paper analyses these categories from a theoretical perspective and identifies the factors that shape each of them. It (...) then attempts to measure the economic vulnerability and resilience of selected European countries using two synthetic variables. Based on these, a classification of countries in terms of economic vulnerability and resilience was made. The results achieved provide a good starting point for a more detailed study of the paths of crises and their consequences in individual countries. (shrink)

Editor’s AbstractGuo Qiyong is one of China's leading scholars of Confucianism, and in this essay proposes a distinctive way of thinking about Mainland New Confucianism that is notable for excluding Jiang Qing, Chen Ming, and some other self-identified Mainland New Confucians. Guo says that the fundamental political goal of all New Confucians has been “liberalism”; he argues that values like democracy and human rights can be both universally shared and yet retain distinctive, local differentiations.

This study aims to reveal the contributions of teacher education to social sustainability in an African context. The study explored the gaps and connections between multiple layers of policy, global, regional, and national educational targets, and the voices of teacher education tutors and students from a local teacher education college in the Copperbelt region of Zambia. Semi-structured interviews were employed to gather participants’ views on their aspiration, knowledge transformation and professional capacity. Employing a critical realist approach, the study identifies four (...) key ‘moments’ in teacher education (Robertson and Dale, 2015) and reveals dedicated teacher education practices that aim to support national economic development local demands for specialised subject knowledge, along with family and individual human needs within communities. The findings lead to a discussion mapping critical teacher education that promotes social sustainability within the Global South, emphasising the significant roles of teacher education in fostering a comprehensive understanding of societies and human well-being, encouraging reciprocal knowledge exchange within communities, and supporting the continued professional development of teachers. (shrink)

Customer citizenship behavior in the online shopping environment is vital to the success of e-retailers. However, it is unclear whether and how service recovery expectation and recovery justice predict customer citizenship behavior in e-retailing settings. Grounded on the expectation confirmation theory and social exchange theory, this study examined the influence of service recovery expectation and recovery justice on customer citizenship behavior with a serial mediation of recovery expectation confirmation and post-recovery satisfaction. A total of 774 samples from e-shoppers with most (...) impressive and most recent service recovery experience were collected to test the hypotheses using structural equation modeling and bootstrapping procedures. This study reveals that service recovery expectation has a negative impact on recovery expectation confirmation, while recovery justice positively affects recovery expectation confirmation, which is further positively correlated with post-recovery satisfaction and customer citizenship behavior. Moreover, recovery expectation confirmation and post-recovery satisfaction play a serial mediation in the relationship between service recovery expectation and recovery justice, and customer citizenship behavior. Our study contributes to the growing body of customer citizenship behavior literature by offering an alternative perspective to understand what encourage or impede customer citizenship behavior, and expands service recovery literature by combining service recovery expectation and recovery justice into a framework and revealing the expectation–confirmation mechanism through which they influence post-recovery satisfaction in online shopping setting. (shrink)

The essential purpose of this research study is to measure the impact of the applications of traditional Chinese philosophical thinking in film and television music composition; for measuring, the research study used open-ended and closed-ended questions related to the variables. This research study depends upon primary data analysis for collecting data associated with traditional Chinese philosophical thinking and music composition. These data were collected from film industries, directors, and actors in musical department research conducted in China. For measuring, the research (...) used smart PLS and run different results related to the variables, including independent and dependent variables. Indicator correlation, discriminant validity, and composite reliability are all tests run for measuring the research. The smart PLS Algorithm model explains the impact with each other. The overall result found a positive and significant effect on the applications of traditional Chinese philosophical thinking in film and television music composition. (shrink)

PurposeThe aim of this study was to investigate and compare impulsiveness, negative emotion, cognitive function, and P300 components among gamma-hydroxybutyrate -addicted patients, heroin-dependent patients, and methadone maintenance treatment subjects.MethodsA total of 48 men including 17 GHB addicts, 16 heroin addicts, 15 MMT subjects, and 15 male mentally healthy controls were recruited. All subjects were evaluated for symptoms of depression, anxiety, impulsiveness, and cognitive function through the Patient Health Questionnaire, the Generalized Anxiety Disorder 7-item, the Barratt Impulsiveness Scale version II, the (...) Beijing version of the Montreal Cognitive Assessment, the behavioral test, and event-related potential P300 detection.Results The mean scores of BIS-II in the GHB addiction group, heroin dependence group, and MMT group were significantly higher than those of the HC group. The total scores of BJ-MOCA in GHB addiction group was the worst among the four groups, followed by heroin addiction, MMT group and HC group. The response time in the GHB addiction group was the longest among the four groups, followed by the heroin addiction, MMT, and HC groups. The amplitude and latency of P300 in GHB addiction subjects were significantly lower and longer than those of the MMT group and the HC group. For the three types of addiction, the P300 amplitudes at Fz, Cz, Pz, T5, and T6 were negatively correlated with the scores of GAD-7, PHQ-9, and BIS-II; the P300 latencies were positively correlated with the response time and negatively correlated with the scores of the BJ-MoCA.ConclusionPeople with an addiction were likely to have increased impulsiveness. The cognitive function of the GHB and heroin-addicted subjects, including the heroin detoxification and the MMT groups, was severely impaired, especially for the GHB-addicted patients. The impairment manifested as abnormalities of BJ-MoCA, response time, and P300 components. (shrink)

Zero-shot learning is dedicated to solving the classification problem of unseen categories, while generalized zero-shot learning aims to classify the samples selected from both seen classes and unseen classes, in which “seen” and “unseen” classes indicate whether they can be used in the training process, and if so, they indicate seen classes, and vice versa. Nowadays, with the promotion of deep learning technology, the performance of zero-shot learning has been greatly improved. Generalized zero-shot learning is a challenging topic that has (...) promising prospects in many realistic scenarios. Although the zero-shot learning task has made gratifying progress, there is still a strong deviation between seen classes and unseen classes in the existing methods. Recent methods focus on learning a unified semantic-aligned visual representation to transfer knowledge between two domains, while ignoring the intrinsic characteristics of visual features which are discriminative enough to be classified by itself. To solve the above problems, we propose a novel model that uses the discriminative information of visual features to optimize the generative module, in which the generative module is a dual generation network framework composed of conditional VAE and improved WGAN. Specifically, the model uses the discrimination information of visual features, according to the relevant semantic embedding, synthesizes the visual features of unseen categories by using the learned generator, and then trains the final softmax classifier by using the generated visual features, thus realizing the recognition of unseen categories. In addition, this paper also analyzes the effect of the additional classifiers with different structures on the transmission of discriminative information. We have conducted a lot of experiments on six commonly used benchmark datasets. The experimental results show that our model outperforms several state-of-the-art methods for both traditional as well as generalized zero-shot learning. (shrink)

The Organization Department of the Communist Party of China announced the Opinions on Further Regulation on Party and Political Leaders and Cadres Working Part-Time in Enterprises to force the resignation of government officials holding the position of independent director in listed companies. This paper empirically examines the impact of the GID resignation on firm performance using a difference-in-differences model, which is an exogenous event with a “natural experiment.” The study finds that after the promulgation of the Opinions, firms that lose (...) some of their political resources and their corporate performance decreases significantly compared to firms that do not experience GID resignations. A good external governance environment, while somewhat weakening, is not sufficient to offset the negative impact of the loss of political resources on firm performance. This paper further explores the mechanism by which the GID resignation affects firm performance: one important way in which the resignation of GIDs cause the loss of political resources on which the firm's development depends is that the loss of the firm's tax benefits after GID resignation directly leads to a decline in performance; it also leads to a reduction in the firm's financial subsidy income and a reduction in the amount of bank loans, but both of these do not have a significant effect on the decline in firm performance. The study suggests that GIDs play more of a resource-providing “official” role than an “independent director's” supervisory and advisory role in Chinese listed companies. The findings of this paper reveal the phenomenon of “Political-Business Spin” in China, which has some implications for developing countries, represented by China, to improve the independence of the board of directors and the corporate governance. (shrink)

In the study of contextualism, the most noticeable and at the same time ambiguous problem is how to ascertain the boundaries of context. This article tries to explore the boundaries of context and the significance of the contextualizing movement which began in the 1980s. The establishment of boundaries can be analyzed from three aspects: the syntactic boundary, the semantic boundary, and the pragmatic boundary. This differentiation offers meaningful perspectives for grasping the method of contextual analysis, strengthening its position and influence (...) in scientific explanation. (shrink)

The essential significance of scientific metaphor lies in applying the general metaphorical theory to specific interpretations and elaborations of scientific theories to form a methodology of scientific explanation. It is a contextual grasp of objective reality. A given metaphorical context and its grasp of the essence of reality can only be valid when the context is continually restructured. Taking the context as a whole, the methodological characteristic of scientific metaphor lies in the unity of understanding and choice, experience and concepts, (...) semantic structures and metaphorical domains, rationality and irrationality. As a form of thinking based on reasons, scientific metaphor plays an important role in invention, representation, explanation, evaluation, and communication. (shrink)

This study examines whether an acquirer’s pre-announcement corporate social responsibility (CSR) engagement can provide an insurance-like effect to preserve acquirer returns during the announcement of an acquisition event. Drawing on stakeholder theory and signaling theory, we posit that CSR engagement accrues positive moral capital for an acquirer and sends a positive signal indicating the acquirer’s altruism, both of which temper stakeholders’ negative responses and prevent a reduction in market returns around the announcement of an acquisition. However, high-CSR engagement could backfire (...) when the acquirer makes a hostile takeover announcement. Incongruent signals between high-CSR engagement and the hostile practice are a sign of hypocrisy in the eyes of stakeholders, which can worry investors and hurt acquirer returns. By analysing 1310 acquisition transactions from 2002 to 2012, the results of our event study show that high-CSR acquirers generally enjoy positive acquirer returns during their acquisition announcements, but negative returns when the acquisitions are hostile. These findings support the idea that CSR engagement can provide insurance-like benefits during an event that is often seen as “negative”, while also identifying signal incongruence as an important boundary condition. (shrink)

As an alternative protein product to animal meat, plant-based meat is considered to play an essential role in improving animal welfare and protecting the environment. However, why do a few consumers choose plant-based meat but others do not? Despite the increasing research on plant-based meat marketing, little is known about the psychological mechanism by which plant-based meat marketing affects consumers’ purchasing decisions. We utilize dual-system theory to understand how social media marketing of plant-based meat influences cognitive fluency, customer inspiration, perceived (...) risk, and purchase intention. Four studies show that social media marketing can increase young people’s purchase intention of plant-based meat more than traditional marketing. In Studies 1 and 2, increased intensity of social media marketing can enhance young people’s cognitive fluency and further promote purchase intention. Study 3 explores how cognitive fluency relates to purchase intention through two psychological mechanisms. We suggest that a higher level of cognitive fluency increases customer inspiration and improves purchase intention. However, a lower level of cognitive fluency reduces purchase intention by increasing perceived risk. Study 4 manipulated members’ in-group or out-group status to show a boundary condition for the effect of brand community identity on purchase intention. These studies provide insight into how brand marketers can use social media to promote consumer inspiration and advertising engagement, how managers can offer fluency-increasing mechanisms to ensure a low level of perceived risk, and how enterprise practitioners may want to consider brand community publicity to attract out-group members. (shrink)

Substantial evidence from experimental studies has shown that mating motivation increases men’s financial risk-taking behaviors. The present study proposed a new moderator, men’s past relationship experience, for this well-accepted link between mating motivation and financial risk-taking tendency. Heterosexual young men were randomly assigned to the mating condition and control condition, and they completed a set of financial risk-taking tasks and reported their past relationship experience. A significant main effect of mating motivation and a significant interaction effect between experimental conditions and (...) relationship experience emerged, suggesting that mating motivation increased financial risk-taking tendency only among men who have never been committed in a romantic relationship, rather than those who have had such experience. This moderating effect was replicated in two experiments. The present study contributed to the understanding of individual differences in the relationship between mating motivation and male financial risk-taking. The present findings also have important implications for financial industry and gambling companies to better target clients and advertise their high-risk products. (shrink)

The Zhuangzi is perhaps the one and only work in classical Chinese philosophy that never fails to blow one's mind with its exquisite intertwining of high frivolousness, literary power, ambiguity, ambivalence, profundity and provocativeness all at once. There is urgent need of a translation able to transmit this paradoxical reading experiences as it is. Happily, all of these qualities, with the possible exception of ambiguity, are revealed in Brook Ziporyn's Zhuangzi: The Complete Writings, with both poetry and precision. Through a (...) hermeneutical approach that inter-contextualizes each line and each word of the thirty-three chapters, especially many controversial places, he makes the chaotic and unsystematic text... (shrink)