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)

The present study investigated the crossover effects of employee perceptions of servant leadership and job social support on the family satisfaction and quality of family life experienced by the employees’ spouses. These effects were explored through a focus on the mediating role of employee organization-based self-esteem. Results from a three-wave field survey of 199 employee–spouse dyads in the People’s Republic of China support our hypotheses, indicating that OBSE fully mediates the positive effects of servant leadership and job social support on (...) family satisfaction and quality of family life. These findings provide new theoretical directions for work–family research. (shrink)

We present a general theory of scope and binding in which both crossover and superiority violations are ruled out by one key assumption: that natural language expressions are normally evaluated (processed) from left to right. Our theory is an extension of Shan’s (2002) account of multiple-wh questions, combining continuations (Barker, 2002) and dynamic type-shifting. Like other continuation-based analyses, but unlike most other treatments of crossover or superiority, our analysis is directly compositional (in the sense of, e.g., Jacobson, 1999). In (...) particular, it does not postulate a level of Logical Form or any other representation distinct from surface syntax. One advantage of using continuations is that they are the standard tool for modeling order-of-evaluation in programming languages. This provides us with a natural and independently motivated characterization of what it means to evaluate expressions from left to right. We give a combinatory categorial grammar that models the syntax and the semantics of quantifier scope and wh-question formation. It allows quantificational binding but not crossover, in-situ wh but not superiority violations. In addition, the analysis automatically accounts for a variety of sentence types involving binding in the presence of pied piping, including reconstruction cases such as Whose criticism of hisi mother did each personi resent? (shrink)

This book offers an integrated historical and philosophical examination of the origin of genetics. The author contends that an integrated HPS analysis helps us to have a better understanding of the history of genetics, and sheds light on some general issues in the philosophy of science. This book consists of three parts. It begins with historical problems, revisiting the significance of the work of Mendel, de Vries, and Weldon. Then it turns to integrated HPS problems, developing an exemplar-based analysis of (...) the development and the progress in early genetics. Finally, it discusses philosophical problems: conceptual change, evidence, and theory choice. Part I lays out a new historiography, serving as a basis for the discussions in part II and part III. Part II introduces a new integrated HPS method to analyse and interpret the historiography in Part I and to re-examine the philosophical issues in Part III. Part III develops new philosophical accounts which will in turn make a better sense of the history of scientific practice more generally. This book provides a practical defence of integrated HPS: the best way to defend integrated HPS is to do it. (shrink)

This article develops and defends a new functional approach to scientific progress. I begin with a review of the problems of the traditional functional approach. Then I propose a new functional account of scientific progress, in which scientific progress is defined in terms of usefulness of problem defining and problem solving. I illustrate and defend my account by applying it to the history of genetics. Finally, I highlight the advantages of my new functional approach over the epistemic and semantic approaches (...) and dismiss some potential objections to my approach. (shrink)

This study focuses on learning effects between firms connected by common ownership. We explore the learning effects in a certain setting that how decision-makers in focal firms learn from punishments for fraudulent disclosure in their co-owned firms. Baseline results show that punishments for fraudulent disclosure in co-owned firms reduce information disclosure fraud in focal firms. The effects still exist after excluding other potential channels of learning. In mechanism analyses, similarities between focal firms and their co-owned firms and influential common shareholders (...) enhance the learning effects. Further, after the events in co-owned firms, there is improvement in internal control in focal firms, which contributes to the reduction of fraudulent disclosure. Additionally, empirical results mitigate the concern that the reduction of fraud is not driven by the learning argued in this paper but decision-makers alternatively conducting more other unethical behaviors such as real earnings management. In sum, empirical results support the existence of learning effects. As common ownership is an important but highly underexplored linkage between firms, future research can study learning effects between firms connected by common ownership in other suitable settings. (shrink)

中國五千來最偉大的思想 紛擾世道下的一盞明燈，政治家必讀。價值觀錯亂中的指北針，上班族必備。啟迪智慧開闊心靈良方，人人都要看。 被譯成百餘種文字流向全世界每個角落，已成為世界哲學寶典之一。德國哲學家黑格爾、俄國偉大的作家托爾斯泰都曾經翻譯過《道德經》。在西方《道德經》是除《聖經》以外，世界經典名著中被譯成外國文字發行量最多的。 《道德經》又叫做《老子》，因為全文共約五千字，又稱《老子五千言》，是中國哲學史上第一部具有完整哲學體系的書籍，是歷朝歷代學者已經研究了兩千多年的一部鉅著。其思想的傳播，對整個中華民族的思想有著深遠的影 響。它的內容涉及哲學、文學、美學、醫學、軍事學、社會學、倫理學、天文學、養生學，被譽為「萬經之王」。.

領略莊子超脫的人生觀，讓中國歷史上最會說故事的人， 給您傲視王侯、快意人生的智慧。 司馬遷說：莊子其學無所不窺，故自王公大人不能器之。 金聖嘆說：莊子為天下第一才子，而《莊子》為「天下第一才子書」。 莊子讓我們思考人的本質，如何順應自然才能獲得自由，告訴我們怎樣精神養生。我們每個人都需要莊子。 本書從莊子的內篇、外篇、雜篇中節選了文中最有哲理，能夠點醒人們思想的文章。這些篇章的每一節都用最經典的詞語做為篇名，因為沒有哪一部經典著作中每一句話都是經典，它最精彩的部分往往是那些隻言片語。書中並透 過解讀，告訴人們如何才能做到莊子的逍遙境界，以及在為人處世中，如何才能讓自己不為外物所累，做事遊刃有餘。並列舉了大量的經典事例，達到了畫龍點睛的作用。.

中國史上最會說故事的人，給您傲視王侯、快意人生的智慧 司馬遷說：莊子其學無所不窺，故自王公大人不能器之。金聖嘆說：莊子為天下第一才子，而《莊子》為「天下第一才子書」。 如果您覺得累了、覺得生活不快樂、覺得人生充滿壓力無從宣洩，那麼您應該預約心理醫生面談，不想找心理醫生的話，先看看這本書吧！書中的寓言式哲理可以讓您消煩解憂、平衡心理。 本書從莊子的內篇、外篇、雜篇中節選了文中最有哲理，能夠點醒人們思想的文章。這些篇章的每一節都用最經典的詞語做為篇名，因為沒有哪一部經典著作中每一句話都是經典，它最精彩的部分往往是那些隻言片語。書中並透 過解讀，告訴人們如何才能做到莊子的逍遙境界，以及在為人處世中，如何才能讓自己不為外物所累，做事遊刃有餘。並列舉了大量的經典事例，達到了畫龍點睛的作用。.

Alexander Bird indicates that the significance of Thomas Kuhn in the history of philosophy of science is somehow paradoxical. On the one hand, Kuhn was one of the most influential and important philosophers of science in the second half of the twentieth century. On the other hand, nowadays there is little distinctively Kuhn’s legacy in the sense that most of Kuhn’s work has no longer any philosophical significance. Bird argues that the explanation of the paradox of Kuhn’s legacy is that (...) Kuhn took a direction opposite to that of the mainstream of the philosophy of science in his later academic career. This paper aims to provide a new way to understand and develop Kuhn’s legacy by revisiting the development of Kuhn’s philosophy of science in 1970s and proposing a new account of exemplar. Firstly, I propose my diagnosis of Kuhn’s “wrong turning” by identifying Kuhn’s two novel contributions: the introduction of paradigm and the proposal of the incommensurability thesis. Secondly, I argue that Kuhn made a conceptual/terminological turn from paradigm to theory, which undermined Kuhn’s novel contributions. Thirdly, I propose a new articulation of exemplar and propose an exemplar-based approach to analysing the history of science. Finally, I show how the exemplar-based approach can be applied to analyse the history of science by my case study of the early development of genetics. (shrink)

It has been over 60 years since Ernst Mayr famously argued for the distinction between proximate and ultimate causes in biology. In the following decades, Mayr’s proximate-ultimate distinction was well received within evolutionary biology and widely regarded as a major contribution to the philosophy of biology. Despite its enormous influence, there has been a persistent controversy on the distinction. It has been argued that the distinction is untenable. In addition, there have been complaints about the pragmatic value of the distinction (...) in biological research. Some even suggest that the distinction should better be abandoned. In contrast, Mayr had consistently maintained the significance of the proximate-ultimate distinction in biology. There are also other attempts to defend the distinction. The paper examines the debate by taking an integrated History and Philosophy of Science (HPS) approach and argues for a functional approach to causal concepts in scientific practice. (shrink)

Science has made a mighty advance since it originated in ancient Greece more than 2500 years ago. Yet we still live in Plato's cave today; we think everything around us moves continuously, but continuous motion is merely a shadow of real motion. This book will lead you to walk out the cave along a logical and comprehensible road. After passing Zeno's arrow, Newton's inertia, Einstein's light, and Schrodinger's cat, you will reach the real world, where every thing in the universe, (...) whether it is an atom or a ball or even a star, ceaselessly jumps in a random and discontinuous way. In a famous metaphor, God does play dice with the universe. Discovering motion is not continuous but discontinuous and random is like finding the Earth is not at rest but moving. The new discovery may finally solve Zeno's paradoxes and the quantum puzzle, and it will lead to a profound shift in our world view. (shrink)

Among biologists and philosophers, there is an ongoing debate over the Modern Synthesis and the Extended Evolutionary Synthesis. Some argue that our current evolutionary biology is in need of (at least) some substantial revision or nontrivial extension, while others maintain that the Modern Synthesis remains the foundational framework for evolutionary biology. It has been widely debated whether the Extended Evolutionary Synthesis provides a more promising framework than the Modern Synthesis. The nature and methodological implications of the Extended Evolutionary Synthesis were (...) also examined. This paper offers an integrated historical and philosophical examination of the debate over the Extended Evolutionary Synthesis. It reviews the development of evolutionary biology of the twentieth century. It argues that there are substantial conceptual and theoretical differences between the Modern Synthesis and the Extended Evolutionary Synthesis, but they are not incommensurable paradigms in the Kuhnian sense. It also argues for a functional approach to the debate over these two frameworks of evolutionary theory. (shrink)

Moral responsibility is one of the core concepts in engineering ethics and consequently in most engineering ethics education. Yet, despite a growing awareness that engineers should be trained to become more sensitive to cultural differences, most engineering ethics education is still based on Western approaches. In this article, we discuss the notion of responsibility in Confucianism and explore what a Confucian perspective could add to the existing engineering ethics literature. To do so, we analyse the Citicorp case, a widely discussed (...) case in the existing engineering ethics literature, from a Confucian perspective. Our comparison suggests the following. When compared to virtue ethics based on Aristotle, Confucianism focuses primarily on ethical virtues; there is no explicit reference to intellectual virtues. An important difference between Confucianism and most western approaches is that Confucianism does not define clear boundaries of where a person’s responsibility end. It also suggests that the gap between Western and at least one Eastern approach, namely Confucianism, can be bridged. Although there are differences, the Confucian view and a virtue-based Western view on moral responsibility have much in common, which allows for a promising base for culturally inclusive ethics education for engineers. (shrink)

The functional approach to scientific progress has been mainly developed by Kuhn, Lakatos, Popper, Laudan, and more recently by Shan. The basic idea is that science progresses if key functions of science are fulfilled in a better way. This chapter defends the function approach. It begins with an overview of the two old versions of the functional approach by examining the work of Kuhn, Laudan, Popper, and Lakatos. It then argues for Shan’s new functional approach, in which scientific (...) progress is defined as an increase of usefulness of exemplary practices. (shrink)

Transcendentalism and Confucianism involve different understandinsgs of the concepts of nature, wilderness, and supreme goodness in terms of the metaphysical understanding of nature and how it influences the understanding of human nature. The goodness of Tao is not transcendental as understood by transcendentalism. Rather the goodness of Tao as the important moral values is shaped by human beings’ experience of the natural world. It is this deeper philosophical reason why transcendentalism encourages the aesthetic appreciation of wilderness while Confucianism encourages the (...) aesthetic appreciation of humanized nature. (shrink)

The relationship between quantum collapse and consciousness is reconsidered under the assumption that quantum collapse is an objective dynamical process. We argue that the conscious observer can have a distinct role from the physical measuring device during the process of quantum collapse owing to the intrinsic nature of consciousness; the conscious observer can know whether he is in a definite state or a quantum superposition of definite states, while the physical measuring device cannot “know”. As a result, the consciousness observer (...) can distinguish the definite states and their quantum superposition, while the physical measuring device without consciousness cannot do. This provides a possible quantum physical method to distinguish man and machine. The new result also implies that consciousness has causal efficacies in the physical world when considering the existence of quantum collapse. Accordingly consciousness is not reducible or emergent, but a new fundamental property of matter. This may establish a quantum basis for panpsychism, and make it be a promising solution to the hard problem of consciousness. Furthermore, it is suggested that a unified theory of matter and consciousness includes two parts: one is the psychophysical principle or corresponding principle between conscious content and matter state, and the other is the complete quantum evolution of matter state, which includes the definite nonlinear evolution element introduced by consciousness and relating to conscious content. Lastly, some experimental schemes are presented to test the proposed quantum theory of consciousness. (shrink)

Evidential Pluralism maintains that in order to establish a causal claim one normally needs to establish the existence of an appropriate conditional correlation and the existence of an appropriate mechanism complex, so when assessing a causal claim one ought to consider both association studies and mechanistic studies. Hitherto, Evidential Pluralism has been applied to medicine, leading to the EBM+ programme, which recommends that evidence-based medicine should systematically evaluate mechanistic studies alongside clinical studies. This paper argues that Evidential Pluralism can also (...) be fruitfully applied to the social sciences. In particular, Evidential Pluralism provides (i) a new approach to evidence-based policy; (ii) an account of the evidential relationships in more theoretical research; and (iii) new philosophical motivation for mixed methods research. The application of Evidential Pluralism to the social sciences is also defended against two objections. (shrink)

The study aims to help characterize the sort of structures about which people can acquire unconscious knowledge. It is already well established that people can implicitly learn n-grams and also repetition patterns. We explore the acquisition of unconscious structural knowledge of symmetry. Chinese Tang poetry uses a specific sort of mirror symmetry, an inversion rule with respect to the tones of characters in successive lines of verse. We show, using artificial poetry to control both n-gram structure and repetition patterns, that (...) people can implicitly learn to discriminate inversions from non-inversions, presenting a challenge to existing models of implicit learning. (shrink)

Thomas Kuhn is widely considered as one of the most important philosophers of science in the 20th century and his The Structure of Scientific Revolutions is regarded as one of the most influential works in the philosophy of science. This book not only revisits his legacy in the history and philosophy of science but also explores and reflects on the prospect of the Kuhnian philosophy. Moreover, it includes the edited text of Kuhn’s ‘Does Knowledge Grow?’, which was never published before. (...) Comprised of 15 newly written chapters by leading Kuhn scholars and philosophers of science across the globe from ten countries, this book is of great interest to researchers and advanced students, but also to general readers. (shrink)

Medical futility is often defined as providing inappropriate treatments that will not improve disease prognosis, alleviate physiological symptoms, or prolong survival. This understanding of medical futility is problematic because it rests on the final outcomes of procedures that are narrow and medically defined. In this article, Walker's `expressivecollaborative' model of morality is used to examine how certain critical care interventions that are considered futile actually have broader social functions surrounding death and dying. By examining cardiopulmonary resuscitation and life-sustaining intensive care (...) measures as moral practices, we show how so-called futile interventions offer ritualistic benefit to patients, families, and health care providers, helping to facilitate the process of dying. This work offers a new perspective on the ethical debate concerning medical futility and provides a means to explore how the social value of treatments may be as important in determining futility as medical scientific criteria. (shrink)

In this paper we prove the pretabularity criteria for the logics of infinite depth in NExtK4. Then we use the criteria to resolve the problems of pretabular logics in NExtQ4 and prove that there is a continuum of pretabular logics in NExtQ4 just like NExtK4.

"The relation of Sung philosopher Li Kou to the reformer Wang An-shih and the problem of the relation between the two as men and as thinkers has long fascinated Sung specialists and students of philosophy. Hsieh has organized his work shrewdly, first dealing with age in which Li Kou lived and the philosophers life before embarking on his systematic and painstaking analysis of the writings, of the eclecticism that marks Li's thinking, Li's place in the refinement of traditional Confucianist political (...) thought, Li's social criticism, and Li's relation to Wang An-shih."--Book jacket. (shrink)

本书共分佛学、宋明理学、清初朴学、专题探讨、附录五部分。主要内容包括: 自汉魏至宋初的儒佛道三教关系和道学的形成 ; 试说大乘佛教的兴起 ; 论张载思想 ; 程朱理学批判 ; 论王夫之思想 ; 论王廷相思想 ; 关于我国封建社会土地所有制的一些意见等.

Digital technologies, such as artificial intelligence, brain-computer interfaces technology and big data, enable many firms to innovate their business model. It is clearly an emotional process due to its complex and uncertain nature, and involves individuals’ emotion regulation, yet the current research lacks an effective conversion path from emotion to digital business model innovation. Drawing on theories and research on emotion regulation and business model innovation, we investigate how emotion regulation of entrepreneurs influence digital BMI. Data from 126 new ventures (...) show that entrepreneurs’ reappraisal positively affects digital BMI, while entrepreneurs’ suppression exerts opposite effects on digital BMI. Moreover, we find that environmental dynamism moderates this relationship. The findings explain the emotional complexity in digital technology empowerment, which has implications for the development and design of brain computer interface applications and the literature on emotions and business model innovation. (shrink)

本书以宗教基本知识为基础,阐述了宗教与哲学的关系、宗教哲学的概念,论述了宗教哲学的历程,宗教语言,宗教信仰的价值等内容。.

Although many studies have previously examined medicalisation, we add a new dimension to the concept as we explore how contemporary oncological medicine shapes the dying self as predominantly medical. Through an analysis of multiple case studies collected within a comprehensive cancer centre in Ontario, Canada, we examine how people with late‐stage cancer and their healthcare providers enacted the process of medicalisation through engaging in the search for oncological treatments, such as experimental drug trials, despite the incurability of their disease. The (...) seven cases included 20 interviews with patients, family, physicians and nurses, the analysis of 30 documents and 5 hr of field observation. A poststructural perspective informed our study. We propose that searching for life extension enacts medicalisation by shaping the dying person afflicted with terminal cancer into new medical subjectivities that are knowledgeable, active, entrepreneurial and curative. Participants initially took up medical thinking from the formal oncology system, but then began to apply and internalise medical rationalities to alter their personhood, thereby generating new curative possibilities for themselves. For people seeking life extension, the embodied and day‐to‐day experiences of suffering and being close to death became expressed and moderated in fundamentally medicalised terms. (shrink)

We investigate the meaning of the wave function by analyzing the mass and charge density distributions of a quantum system. According to protective measurement, a charged quantum system has effective mass and charge density distributing in space, proportional to the square of the absolute value of its wave function. In a realistic interpretation, the wave function of a quantum system can be taken as a description of either a physical field or the ergodic motion of a particle. The essential difference (...) between a field and the ergodic motion of a particle lies in the property of simultaneity; a field exists throughout space simultaneously, whereas the ergodic motion of a particle exists throughout space in a time-divided way. If the wave function is a physical field, then the mass and charge density will be distributed in space simultaneously for a charged quantum system, and thus there will exist gravitational and electrostatic self-interactions of its wave function. This not only violates the superposition principle of quantum mechanics but also contradicts experimental observations. Thus the wave function cannot be a description of a physical field but a description of the ergodic motion of a particle. For the later there is only a localized particle with mass and charge at every instant, and thus there will not exist any self-interaction for the wave function. Which kind of ergodic motion of particles then? It is argued that the classical ergodic models, which assume continuous motion of particles, cannot be consistent with quantum mechanics. Based on the negative result, we suggest that the wave function is a description of the quantum motion of particles, which is random and discontinuous in nature. On this interpretation, the square of the absolute value of the wave function not only gives the probability of the particle being found in certain locations, but also gives the probability of the particle being there. We show that this new interpretation of the wave function provides a natural realistic alternative to the orthodox interpretation, and its implications for other realistic interpretations of quantum mechanics are also briefly discussed. (shrink)

Protective measurement is a new measuring method introduced by Aharonov, Vaidman, and Anandan, with the aim of measuring the expectation value of an observable on a single quantum system, even if the system is initially not in an eigenstate of the measured observable. According to these authors, this feature of protective measurements favors a realistic interpretation of the wave function. These claims were challenged by Uffink. He argued that only observables that commute with the system's Hamiltonian can be protectively measured, (...) and that an allegedly protective measurement of an observable that does not commute with the system's Hamiltonian does not actually measure this observable, but rather another related one that commutes with the system's Hamiltonian. In this paper we identify a number of unresolved issues in Uffink's proofs and argue that his alternative interpretation of what happens in a protective measurement has not been justified. (shrink)

Counterproductive work behavior is one of the most common behavioral decisions of employees in the workplace that negatively impacts the sustainable development of enterprises. Previous studies have shown that individuals make CWB decisions for different reasons. Some individuals engage in CWB due to cognitive factors, whereas others engage in CWB in response to leadership behaviors. The conservation of resources theory holds that individuals have the tendency to preserve, protect and acquire resources. When experiencing the loss of resources, individuals will show (...) irrational and aggressive behaviors in order to regain resources. When obtaining resources, individuals’ tension and pressure will be relieved. To maintain or continue obtaining resources, individuals will show more positive work attitudes and behaviors. Therefore, using the COR theory as the main theoretical framework, this study explores a serial mediation model between family supportive leadership and CWB through work-family conflict and moral disengagement, moderated by personal life attribution. A three-wave survey of 251 medical workers from three hospitals found that family supportive leadership can reduce employees’ perceived work-family conflict, which leads to less moral disengagement, resulting in lower CWB. Personal life attribution strengthens the negative indirect effect of family supportive leadership on CWB by reinforcing the negative association between family supportive leadership and work-family conflict. This study uses the COR theory to explore the mechanism and boundary conditions of family supportive leadership and CWB from the perspective of negative work-family relationship, which enrichis the research content of existing theories. Moreover, this study has important guiding significance for managers to take effective measures to reduce CWB. (shrink)

Historiographical analyses of the development of genetics in the first decade of the 20th century have been to a great extent framed in the context of the Mendelian-Biometrician controversy. Much has been discussed on the nature, origin, development, and legacy of the controversy. However, such a framework is becoming less useful and fruitful. This paper challenges the traditional historiography framed by the Mendelian-Biometrician distinction. It argues that the Mendelian-Biometrician distinction fails to reflect the theoretical and methodological diversity in the controversy. (...) It also argues that that the Mendelian-Biometrician distinction is not helpful to make a full understanding of the development of genetics in the first decade of the twentieth century. (shrink)

This paper provides a critical review of the debate over the philosophical foundations of mixed methods research and examines the notion of philosophical foundations. It distinguishes axiology-oriented from ontology-oriented philosophical foundations. It also identifies three different senses of philosophical foundations of mixed methods research. The weak sense of philosophical foundations (e.g., pragmatism) merely allows the possibility of the integration of both quantitative and qualitative methods/data/designs. The moderate sense of philosophical foundations (e.g., transformativism) provide a good reason to use mixed methods (...) in (at least some) social scientific research. The strong sense of philosophical foundations (e.g., dialectical pluralism) justifies a normative thesis that mixed methods research should be encouraged in (at least some) social scientific research. (shrink)

We give a new argument supporting a gravitational role in quantum collapse. It is demonstrated that the discreteness of space-time, which results from the proper combination of quantum theory and general relativity, may inevitably result in the dynamical collapse of thewave function. Moreover, the minimum size of discrete space-time yields a plausible collapse criterion consistent with experiments. By assuming that the source to collapse the wave function is the inherent random motion of particles described by the wave function, we further (...) propose a concrete model of wavefunction collapse in the discrete space-time. It is shown that the model is consistent with the existing experiments and macroscopic experiences. (shrink)