This study empirically demonstrates significant regional peer effects due to tax avoidance. We used peer companies’ idiosyncratic stock returns as an instrumental variable to address potential endogeneity problems. The heterogeneity analysis indicates that for companies with a stronger intensity of regional tax collection and management, a higher degree of informatization, and companies with a low management shareholding ratio, the regional peer effects of enterprise tax avoidance are more significant. Finally, we determined that the managers’ information learning, reputation consideration, and information (...) communication are key mechanisms propagating peer effects. The conclusions of this paper enrich and expand the peer effect theory of corporate tax avoidance, thereby providing a theoretical basis and empirical evidence for tax authorities in supervising corporate tax avoidance. (shrink)

During the 20th-century Chinese revolution, L’Internationale was one of the most important political symbols. After the failure of the Paris Commune in 1871, Eugène Pottier wrote the poem titled “L’Internationale” which was published for the first time until 1887. It was set to music by Pierre Degeyter in 1888 and introduced into China from both France and the Soviet Union. Qu Qiubai and Xiao San made great contribution to the work of translation that influenced the official version in 1962. From (...) a hymn for the International Workingmen’s Association to the revolutionary song of all the proletariats, L’Internationale was the historical witness of the National Revolution, the Chinese Communist Revolution and the Continuous Revolution, whose symbolic meanings were connected closely to the tensions between nationalism and internationalism. (shrink)

The 1932-33 Ukrainian Famine has always been a very controversial topic in Ukrainian history. Scholars generally blame Stalin and his rural collectivization policy. The lack of agricultural machinery, ineffective organization and the awkward relations between the village officials and local peasants all contributed to the famine. By using both Ukrainian and Western documents, this paper is devoted to the analyzing of the main causes of the famine.

Seminal work by Knobe, Prasada, and Newman (2013) distinguished a set of concepts, which they named “dual‐character concepts.” Unlike traditional concepts, they require two distinct criteria for determining category membership. For example, the prototypical dual‐character concept “artist” has both a concrete dimension of artistic skills, and an abstract dimension of aesthetic sensibility and values. Therefore, someone can be a good artist on the concrete dimension but not truly an artist on the abstract dimension. Does this analysis capture people's understanding of (...) cornerstone social categories, such as gender, around which society and everyday life have traditionally been organized? Gender, too, may be conceived as having not only a concrete dimension but also a distinct dimension of abstract norms and values. As with dual‐character concepts, violations of abstract norms and values may result in someone being judged as not truly a man/woman. Here, we provide the first empirical assessment of applying the dual‐character framework to people's conception of gender. We found that, on some measures that primarily relied on metalinguistic cues, gender concepts did indeed resemble dual‐character concepts. However, on other measures that depicted transgressions of traditional gender norms, neither “man” nor “woman” appeared dual‐character‐like, in that participants did not disqualify people from being truly a man or truly a woman. In a series of follow‐up studies, we examined whether moral norms have come to replace gender role norms for the abstract dimension. Implications for the evolution of concepts and categories are explored. (shrink)

International relations (IR) is both a science and an art, i.e. the unity of object and subject. Traditional international relations theories (IRT) have probed the laws of IR, in an attempt to become the universal science. IRT have developed into a class doctrine that defends the legitimacy of the western international system as a result of proceeding from the reality of IR, while neglecting its evolving process, and overlooking the meaning of art and the presence of multi-international systems. In other (...) words, IRT have turned into what Karl Marx might have deemed as the vulgar international relations theories (VIRT). For this reason, we declare the end of international relations theories. This phenomenon can only be negated by the so-called Chinese School, which will set the sustainable and harmonious relations among nations, between state and non-state actors, and within states and non-state actors (in one word ) in five life-forces of economy, politics, military, culture, and religion. Consequently, this will bring about a real regression of nationality and compatible development of various international systems. (shrink)

We investigate the role of social-media-triggered public pressure on corporate social responsibility that includes expectations of transparency and accountability on the firm’s part, and participative/evaluative inputs on the public’s part. Using the date when S&P 500 firms established corporate Twitter accounts, we investigate the impact of corporate social media exposure on CSR outcomes. Results from baseline regressions indicate that firms with Twitter accounts significantly outperform industry peers in CSR rating, after controlling for firm and industry characteristics. To test potential reverse (...) causality, we use a dynamic treatment effect model to explore within firm changes of CSR, and find that firms’ CSR rating improves in year one- and year two after establishing a Twitter account, while no difference emerged in similar comparisons with peers prior to the Twitter account establishment. Additionally, Granger causality tests results show that corporate Twitter presence improves CSR performance; it is also shown that CSR outcomes do not motivate corporations to establish a social media presence on Twitter. Finally, firms with more experience on Twitter, and those with more followers, tweets or Twitter accounts are associated with improved CSR outcomes. We draw on two theories and qualitative interviews with senior CSR executives to explain why social media influences CSR firm behaviors. (shrink)

Community group-buying platforms are increasingly relying on the interaction between the group-buying leader and consumers, thereby achieving the customer lock-in. In view of this, it is crucial to understand how the group-buying leader to establish a long-term transaction relationship with consumers. In this study, we construct a model based on the role theory and trust transfer theory, and identify two types of interactions of the group-buying leader and two types of consumer trust. Then, the mechanism that how different role interactions (...) of the group-buying leader can be transformed into the lock-in purchasing intention of consumers is further clarified. By interviewing 430 consumers with community group-buying experience in the community through offline questionnaire, the research model has been proven to be effective. To be specific, both role interactions of the merchant and friend can impose a positive impact on interpersonal trust, which will also lead to the trust in community group-buying, and thus enhance the lock-in purchasing intension of consumers from a fixed leader. Overall, this study has made certain contributions to the study of customer relationship. In theory, this study further explains the explanation mechanism of the “acquaintance marketing” phenomenon. Moreover, this study adopts the role theory to analyze the differences of different role interactions of the group-buying leader in relationship quality and purchase decision making, and employs the trust transfer theory to expand the trust transfer effect from the interpersonal trust of the group-buying leader to the trust in community group-buying. In practice, this study provides a new perspective and practical reference for community group-buying enterprises and the group-buying leader on how to better manage customers and maintain a long-term and stable customer relationship. (shrink)

Reproductive diseases are a long‐standing problem and have become more common in the world. Currently, 15% of the world's population suffers from infertility, and half of them are women. Maturation of oocytes, successful fertilization, and high‐quality embryos are prerequisites for pregnancy. With the development of assisted reproductive technology and advanced genetic assays, we have found that infertility in many young female patients is caused by mutations in various developmental regulators. These pathogenic factors may result in impediment of oocyte maturation, failure (...) of fertilization or early embryonic development arrest. In this review, we categorize these clinically‐identified, mutated genetic factors by their molecular characteristics: nuclear factors (PALT2, TRIP13, WEE2, TBPL2, REC114, MEI1 and CDC20), cytoplasmic factors (TLE6, PADI6, NLRP2/5, FBXO43, MOS and BTG4), a factor unique to primates (TUBB8), cell membrane factor (PANX1), and zona pellucida factors (ZP1‐3). We compared discrepancies observed in phenotypes between human and mouse models to provide clues for clinical diagnosis and treatment of related reproductive diseases. (shrink)

The 85 Lao Zi bamboo slips from around 300 B. C. E. are the earliest texts of what later became known as the Tao Te King. They also contain the-until now-unknown Taoist narrative of Creation 'Great One gave Birth to Water.' These texts are very original and not yet intermingled with Confucian philosophy, governance, or ethics.This English translation presents the Tao Bamboo Slips in modern simplified Chinese characters, with commentaries and a comparison of the modern Chinese version to the old (...) characters. This bilingual Chinese-English publication is a contribution to the crosscultural visions and values of the New SiIk Road of the 21st century. (Series: Practical Ethics-Documentation / Ethik in der Praxis-Materialien, Vol. 16) [Subject: Confucianism, Chinese Studies, Philosophy]. (shrink)

从公元前624年(周襄王二十八年)起,至公元1945年止,中外著名哲学家和思想家的生卒年,著作和学术活动年代,确有记载的都尽量收入本年表,与哲学有关的历史事件与哲学邻近的其他学科的重大发现和重要思想家 及其著作也予收入。.

从公元前624年(周襄王二十八年)起,至公元1945年止,中外著名哲学家和思想家的生卒年,著作和学术活动年代,确有记载的都尽量收入本年表,与哲学有关的历史事件与哲学邻近的其他学科的重大发现和重要思想家 及其著作也予收入。.

This study aims to identify the influence of knowledge management practices on the entrepreneurial and organizational performance with the mediating effect of dynamic capabilities and moderating role of opportunity recognition. Data were gathered from 486 entrepreneurs and applied a structural equation model to test the hypotheses. We found that knowledge management practices have a positive and significant influence on dynamic capabilities, as well as have a significant impact on entrepreneurial and organizational performance. Moreover, results indicated that dynamic capabilities partially mediate (...) in the relationship between knowledge management practices on entrepreneurial and organizational performance. Furthermore, the relationship between knowledge management practices with entrepreneurial and organizational performance strengthening by opportunity recognition. Further, implications and limitations were discussed in the paper. (shrink)

Recently, decomposition-based multiobjective evolutionary algorithms have good performances in the field of multiobjective optimization problems and have been paid attention by many scholars. Generally, a MOP is decomposed into a number of subproblems through a set of weight vectors with good uniformly and aggregate functions. The main role of weight vectors is to ensure the diversity and convergence of obtained solutions. However, these algorithms with uniformity of weight vectors cannot obtain a set of solutions with good diversity on some MOPs (...) with complex Pareto optimal fronts. To deal with this problem, an improved decomposition-based multiobjective evolutionary algorithm with adaptive weight adjustment is proposed. Firstly, a new method based on uniform design and crowding distance is used to generate a set of weight vectors with good uniformly. Secondly, according to the distances of obtained nondominated solutions, an adaptive weight vector adjustment strategy is proposed to redistribute the weight vectors of subobjective spaces. Thirdly, a selection strategy is used to help each subobjective space to obtain a nondominated solution. Comparing with six efficient state-of-the-art algorithms, for example, NSGAII, MOEA/D, MOEA/D-AWA, EMOSA, RVEA, and KnEA on some benchmark functions, the proposed algorithm is able to find a set of solutions with better diversity and convergence. (shrink)

The human conceptual system comprises simulated information of sensorimotor experience and linguistic distributional information of how words are used in language. Moreover, the linguistic shortcut hypothesis predicts that people will use computationally cheaper linguistic distributional information where it is sufficient to inform a task response. In a pre‐registered category production study, we asked participants to verbally name members of concrete and abstract categories and tested whether performance could be predicted by a novel measure of sensorimotor similarity (based on an 11‐dimensional (...) representation of sensorimotor strength) and linguistic proximity (based on word co‐occurrence derived from a large corpus). As predicted, both measures predicted the order and frequency of category production but, critically, linguistic proximity had an effect above and beyond sensorimotor similarity. A follow‐up study using typicality ratings as an additional predictor found that typicality was often the strongest predictor of category production variables, but it did not subsume sensorimotor and linguistic effects. Finally, we created a novel, fully grounded computational model of conceptual activation during category production, which best approximated typical human performance when conceptual activation was allowed to spread indirectly between concepts, and when candidate category members came from both sensorimotor and linguistic distributional representations. Critically, model performance was indistinguishable from typical human performance. Results support the linguistic shortcut hypothesis in semantic processing and provide strong evidence that both linguistic and grounded representations are inherent to the functioning of the conceptual system. All materials, data, and code are available at https://osf.io/vaq56/. (shrink)

At the end of Being and Nothingness Sartre made the curious claim that his ethical views follow from his ontology and are based on it. Yiwei Zheng argues that there are unbridgeable gaps between Sartre's ontology and ethics that cannot be filled in, and in the process provides a careful study of some notoriously murky notions in Sartre's early philosophy.

It is well known to Sartre scholars that Sartre claimed his ethical theory follows from his ontology in his early philosophy. However, this claim had not been examined as closely as it deserved. Some scholars accepted it, but none of them has given a plausible explanation of how ethics is supposed to follow from ontology. Others rejected it, without taking trouble to explore the possible connections between ontology and ethics. ;I think this claim should be taken seriously. For Sartre himself (...) took it seriously; he spent much time and energy developing ethical views that can be based on his ontology. Through a detailed study of two critically important notions in Sartre's early philosophy, "bad faith" and "pure reflection," I give a close and in-depth examination of this claim. On the basis of the examination, I conclude that Sartre's early ethical theory is a "failure." ;The first two chapters are preparatory. In the first chapter I clarify some of Sartre's basic terminologies in his early philosophy. In the second chapter I explicate Sartre's basic ontological project in Being and Nothingness. ;In the third chapter, I study the ontological characters of "pure reflection" that Sartre presented in Being and Nothingness, which prepares the ground for a study of the ethical characters of "pure reflection" in the fifth chapter. ;In the fourth chapter, I study the ethical implication of the ontological characters of bad faith. Through a detailed examination of the notion of "bad faith" in Being and Nothingness, I show that bad faith as Sartre presented it in Being and Nothingness has only trivial and non-salient ethical implication. ;In the fifth and last chapter, I study the ethical characters of pure reflection that Sartre presented in Notebooks for an Ethics, on the basis of which I show that the ethical characters of pure reflection do not exactly follow from its ontological characters. As a result of these studies, I conclude that in Sartre's early philosophy his ethics does not really follow from his ontology. (shrink)

The importance of the connotation theory in Ockham’s semantics and metaphysics can hardly be overstated---it is the main mechanism that brings forth Ockham’s famous ontological elimination. Yet none of the extant interpretations can satisfactorily accommodate three widely accepted theses: (1) there is no synonym in mental language; (2) a connotative term has a semantically equivalent nominal definition; and (3) there are simple connotative terms in Ockham’s mental language. In this paper I offer an interpretation that I argue can accommodate all.

The importance of the connotation theory in Ockham’s semantics and metaphysics can hardly be overstated---it is the main mechanism that brings forth Ockham’s famous ontological elimination. Yet none of the extant interpretations can satisfactorily accommodate three widely accepted theses: (1) there is no synonym in mental language; (2) a connotative term has a semantically equivalent nominal definition; and (3) there are simple connotative terms in Ockham’s mental language. In this paper I offer an interpretation that I argue can accommodate all.

Ockham’s connotation theory is essential to his ontological program. To carry out and justify his ontological project of eliminating alleged entities falling under eight Aristotelian categories, Ockham needs and in effect uses a connotation theory which provides him a recursive semantics for the mental language. Another important thesis about Ockham’s connotation theory, pointed out recently by Claude Panaccio and now widely accepted, is that Ockham allowed simple connotative terms in the mental language. However, among current interpretations of Ockham’s connotation theory, (...) none is able to accommodate both theses. In this paper, I offer a new interpretation, based upon a distinction between metaphysical simplicity and semantic complexity of connotative terms, which I argue can accommodate both. (shrink)

Property rights are the rules governing ownership in society. This Element offers an analytical framework to understand the origins and consequences of property rights. It conceptualizes of the political economy of property rights as a concern with the follow questions: What explains the origins of economic and legal property rights? What are the consequences of different property rights institutions for wealth creation, conservation, and political order? Why do property institutions change? Why do legal reforms relating to property rights such as (...) land redistribution and legal titling improve livelihoods in some contexts but not others? In analyzing property rights, the authors emphasize the complementarity of insights from a diversity of disciplinary perspectives, including Austrian economics, public choice, and institutional economics, including the Bloomington School of institutional analysis and political economy. (shrink)

In this study, we aimed to address three comments proposed by Ogihara on a recent study where we found that unique names in China have become increasingly popular from 1950 to 2009. Using a large representative sample of Chinese names, we replicated the increase in uniqueness of Chinese names from 1920 to 2005, especially since the 1970s, with multiple uniqueness indices based on name-character frequency and name-length deviation. Over the years, Chinese characters that are rare in daily life or naming (...) practice were more often used in given names, and the length of given names became more deviant from typical practice. Taken together, these findings not only reconfirmed the increasing prevalence of unique names but also demonstrated the validity of various indices in assessing name uniqueness in China. (shrink)