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)

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)

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)

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 Confucian culture, rich in its contents and great in its significance, exerted on the thinking, culture and political life of ancient China immense influences, unparalleled by any other school of thought or culture. Confucian theories on morality and ethics, with 'goodness' as the core and 'rites' as the norm, served as the 'key notes' of the traditional medical ethics of China. The viewpoints of Confucianism on benevolence and material interests, on good and evil, on kindheartedness, and on character cultivation (...) were all inherited by the medical workers and thus became prominent in Chinese traditional medical ethics. Hence, it is clear that the medical profession and Confucianism have long shared common goals in terms of ethics. Influenced by the excellent Confucian thinking and culture, a rather highly-developed system of Chinese traditional medical ethics emerged with a well-defined basic content, and the system has been followed and amended by medical professionals of all generations throughout Chinese history. This system, just to mention briefly, contains concepts such as the need: to attach great importance to the value of life; to do one's best to rescue the dying and to heal the wounded; to show concern to those who suffer from diseases; to practise medicine with honesty; to study medical skills painstakingly; to oppose a careless style of work; to comfort oneself in a dignified manner; to respect local customs and to be polite; to treat patients, noble or humble, equally, and to respect the academic achievements of others, etc. Of course, at the same time, Confucian culture has its own historical and class limitations, which exerted negative influences on traditional medical ethics. Now, if we are to keep up with the development of modern medicine, a serious topic must be addressed. That is how to retain the essence of our traditional medical ethics so as to maintain historic continuity and yet, at the same time, add on the new contents of medical ethics so as to incorporate modern features into our system. Therefore, when trying to reform medical practice in China, we are faced with the urgent need to inherit and promulgate the essence of Confucian ethics--discarding its obsolete concepts--while at the same time building up the new medical ethics that can meet the requirements of the outside world and the future. (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)

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)

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)

For many energy companies in China, green brand strategy is becoming an important approach to enhance competitive advantage. However, greenwashing behaviors result in a crisis of trust. Existing research focuses on green marketing, but is silent on the institutional view of the trust crisis resulting from greenwashing by energy brands. Thus, this study takes a decoupling perspective from institutional theory and considers legitimacy, energy policy management, and green brand theories to shed light on the path from the decoupling of an (...) energy brand from green promise to green energy brand trust and the role of brand legitimacy and brand loyalty. It then analyzes survey data to conclude that DEBG not only has a direct negative effect on GEBT but also has an indirect influence through the vital mediating role of green energy brand legitimacy. Moreover, brand loyalty is a moderating factor and can alleviate the energy brand trust crisis. These findings not only can enrich the theories of energy brand management and green marketing but also offer important implications for energy policy management. (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)

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)

The works of the Huang-Lao school include the seven chapters of "Tian di" , "Tiandao" , "Tianyun" , "Zaiyou, xia" , "Keyi" , "Shanxing" , and "Tianxia" . In the following we shall refer to these collectively, and by way of abbreviation, as the "Heaven's Way" chapters. Of this group of "essays," the "All Under Heaven" chapter appeared relatively early in time, whereas all the others represented later works in the book Zhuang Zi. In general, however, they all were works (...) produced in the pre-Qin era. The ideas presented by this group of essays are significantly different from those contained in the "inner chapters" of Zhuang Zi, and there are also clear and important differences between the Huang-Lao school and the other schools—namely, the Shu Zhuang school and the Wu Jun school—of latter-day Zhuang Zi thinkers. The ideas presented here of the Huang-Lao school, however, are basically consistent with the characteristics of the ideas conveyed in the "silk-scroll" ancient books on the teachings ascribed to the Yellow Emperor and to Lao Zi that have been discovered in Han-dynasty tombs, and with the way in which Sima Tan described and critiqued the school of Daoism. Therefore, we have called the authors of this group of essays the Huang-Lao school among latter-day Zhuang Zi thinkers. The works of the Huang-Lao school are not only material for the study of the evolving conditions within Zhuang Zi philosophy, but are also important grist for the mill in the study of the "teachings of the Yellow Emperor and of Lao Zi". (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)

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)

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)

ABSTRACTWushu is widely misunderstood and its essentially combative nature is being challenged in public discussion. Understanding and recovering its essential nature has become a core issue. This...

Laws of nature are often considered to have played a crucial role in the development of modern science and continue to attract discussions in contemporary philosophy. Is there a similar idea developed in Chinese traditions? Despite its evident significance, there has not been much discussion on this question since Needham (1951) and Bodde (1979). Needham’s answer is no, and one of his main reasons is that China lacks the idea of a divine celestial lawgiver imposing order on natural phenomena; Bodde (...) largely agrees with him. In this paper, I explain why Needham’s arguments are problematic, and by examining Chinese classical texts, I argue that there is an idea of laws of nature, embodied by two notions, dao 道 and li 理. (shrink)

The representatives of modern Neo-Confucianism all greatly value Yi Zhuan and regard it as one of their spiritual resources, and give their own creative interpretations and transformations. Xiong Shili's ontological-cosmological theory takes "qian yuan" as its center; Ma Yifu has a theory of ontology-cultivation centered on "nature-principle"; Fang Dongmei has a metaphysics of production and reproduction; Mou Zongsan takes the view of "completely knowing the fathomless and understanding transformation" as a moral metaphysics; and in Tang Junyi there is a theory (...) of the harmony of doctrines on Heaven and man in which "the knowledge of divine understanding" is its key concept. They employ modern philosophical concepts and thinking to illustrate the cosmology, ontology, theory of life, theory of human nature, theory of spiritual worlds, axiology and their connections in Zhou Yi. They affirm that the characteristics of Chinese philosophy that are different from Western philosophy consist in a naturalist view of vital life, a harmonious view of totality, an axiological view that values exist in natural universe and the world of fact, the pursuit of Good and Beauty, and intuitive experience of inner world. (shrink)

In the literature, different frameworks of probabilistic epistemic logic have been proposed. Most of these frameworks define knowledge or belief by relational structure. In this paper, we explore the relationship between probability and belief, based on the Lockean thesis, and adopt neighborhood semantics that defines belief directly using probability. We provide a sound and weakly complete axiomatization for our framework. We also try to explain the lottery paradox by modelling it within our framework. Moreover, the paper presents findings concerning the (...) relationship between knowledge, belief and probability within various frameworks. (shrink)

The quantity and quality of Japanese political studies in China are influenced by political developments in China and Japan, Sino-Japanese relations, and academic development of political science. After the collapse of Japan's bubble economy and the end of the LDP's long rule in the early 1990s, many Chinese scholars diverted their attention from economic issues and took more interest in Japanese political studies. Political issues such as the resurgence of nationalism, the rise of right-wing forces, the end of the , (...) the political origin of long and heavy recessions, the , national strategy, and foreign policies have been discussed and debated. New approaches and perspectives such as the political pluralist approach, the new institutional approach, the ecological approach and the political process approach have been used. It is imperative to overcome the institutional, political, and financial problems in order to improve the state and raise the quality of Japanese political studies in China. (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)