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

Background Caring behaviour is critical for nursing quality, and the clinical internship environment is a crucial setting for preparing nursing students for caring behaviours. Evidence about how to develop nursing students’ caring behaviour in the clinical environment is still emerging. However, the mechanism between the clinical internship environment and caring behaviour remains unclear, especially the mediating role of moral sensitivity and the moderating effect of self-efficacy. Research objective This study aimed to examine the mediating effect of moral sensitivity and the (...) moderating function of self-efficacy on the association between the clinical internship environment and caring behaviours. Research design A cross-sectional design used acceptable validity scales. The hypothesised moderated mediation model was tested in the SPSS PROCESS macro. Participants and research context This survey collected data from 504 nursing students in an internship at a teaching hospital in Changsha, China. Ethical considerations This study was pre-approved by the ethics committee of the medical school (No. E2022210). Informed consent was obtained from all students. Results The clinical internship environment ( B = 0.450, 95% CI = [0.371, 0.530]) and moral sensitivity ( B = 1.352, 95% CI = [1.090, 1.615]) had positive direct effects on nursing students' caring behaviours. Clinical internship environment also indirectly influenced students’ caring behaviours via moral sensitivity ( B = 0.161, 95% CI = [0.115, 0.206]). In addition, self-efficacy played a moderating role between the clinical internship environment and caring behaviours ( B = 0.019, 95% CI = [0.007, 0.031]), as well as the relationship between the clinical internship environment and moral sensitivity ( B = 0.006, 95% CI = [0.003, 0.010]). Conclusion Moral sensitivity mediates the effect of the clinical internship environment on caring behaviour, and self-efficacy strengthens both direct and indirect effects. This study emphasises the importance of self-efficacy in developing moral sensitivity and caring behaviours in nursing students. (shrink)

The choice of coping style of recruits under psychological stress in the process of military task execution has been an important topic in the promotion of military operations and cohesion of military forces. Taking a positive coping style under psychological stress can help recruits overcome the negative effects of stress and improve military morale and group combat effectiveness. Although soldiers' psychological stress in the process of military mission execution having an impact on coping style has been studied by a large (...) body of literature, very little literature has focused on the mechanism of self-efficacy and social support between recruits' psychological stress and coping style from the person-environment fit perspective. Therefore, this study was conducted to analyze the impact of recruits' psychological stress on coping style through a chain mediation model and to discuss the role of self-efficacy and social support in this relationship. Two waves of survey data were utilized to test the research hypotheses on a sample of 1028 Chinese recruits performing military tasks. The results indicated that recruits' psychological stress negatively impacted positive coping styles and positively correlated with negative ones. In addition, self-efficacy and social support mediated the relationship between psychological stress and positive coping style, and self-efficacy mediated the relationship between psychological stress and negative coping style. More importantly, self-efficacy and social support play the chain mediating effect between psychological stress and positive coping style. (shrink)

Drawing on tournament theory, we argue that when environmental goals are incorporated into the cadre evaluation system, compared to officials who are close to retirement (i.e., retiring officials), non-retiring officials may exert more effort to foster risky green innovation. Based on a sample of publicly traded firms from heavily polluting industries in China between 2008 and 2016, we hypothesize and find that confronted with severe environmental pollution, firms in provinces with non-retiring governors have higher green innovation performance than those in (...) provinces with retiring governors. Moreover, we find that this effect is stronger for firms in provinces whose governors have higher promotion anticipation, for local state-owned enterprises (SOEs), and for politically connected firms. Our study identifies the political incentives of government officials as an important antecedent of corporate green innovation and highlights the value of establishing a “green” cadre evaluation system to promote sustainable development. (shrink)

After a thousand years of feudal middle ages, the west entered a new era, namely the Renaissance, from the 14th century. With the influence of humanism on the cultural field, people's individuality consciousness has been released. Western pop music is a western art form with profound connotation and eternal value. In recent years, many scholars and music educators have carried out a series of research and popularization of western pop music. Through scientific methods, the students' ability to control pop music (...) can be transformed into the basic quality of solfeggio listening training, so as to achieve the combination of the advantages of pop music and serious music, so as to complete the interactive, concise and diversified solfeggio teaching and broaden new teaching ideas. The role and influence of religious songs on the development of western vocal music art is incalculable. Its value is reflected in various fields of vocal music art. Therefore, while singing and appreciating religious songs, we should also strengthen the study and research of their background and historical development. (shrink)

Aiming at the problem of low pedestrian target detection accuracy, we propose a detection algorithm based on optimized Mask R-CNN which uses the latest research results of deep learning to improve the accuracy and speed of detection results. Due to the influence of illumination, posture, background, and other factors on the human target in the natural scene image, the complexity of target information is high. SKNet is used to replace the part of the convolution module in the depth residual network (...) model in order to extract features better so that the model can adaptively select the best convolution kernel during training. In addition, according to the statistical law, the length-width ratio of the anchor box is modified to make it more accord with the natural characteristics of the pedestrian target. Finally, a pedestrian target dataset is established by selecting suitable pedestrian images in the COCO dataset and expanded by adding noise and median filtering. The optimized algorithm is compared with the original algorithm and several other mainstream target detection algorithms on the dataset; the experimental results show that the detection accuracy and detection speed of the optimized algorithm are improved, and its detection accuracy is better than other mainstream target detection algorithms. (shrink)

This study examined the effect of verbal and written apologies on trust repair based on competence and integrity after a trust violation. Through three experiments, the empirical results showed that the written apology was more effective than verbal ones a restoring trust for integrity-based trust violations. However, the verbal apology was more effective against competency-based trust violations than a written one. Moreover, the results also showed that perceived trustworthiness played a mediating role between trust violation and trust repair, while positive (...) emotions played a moderating role. Finally, this study provided a general discussion, implications, and suggestions for future research. (shrink)

ObjectiveThis study aimed to investigate the multiple mediating effects of achievement motivation and subjective wellbeing between social support and individual occupational identity.MethodsQuestionnaire method was used in this study. 565 junior college students majoring in pre-school education were tested by social support scale, achievement motivation scale, subjective wellbeing scale, and occupational identity scale.Results There isn’t significant relationship between perceptions of social support and individual occupational identity. Achievement motivation and subjective wellbeing individually play a mediating role between social support and individual occupational (...) identity. Achievement motivation and subjective wellbeing play a chain mediating effect between elf-efficacy and individual occupational identity.ConclusionSocial support can indirectly predict professional identity of pre-school “would-be teachers” through the mediating effect of achievement motivation, subjective wellbeing and the chain mediating effect of achievement motivation and subjective wellbeing. (shrink)

BackgroundPrevious studies have focused on the opposite relation between muscle strength, obesity, and depression in adults. Moreover, the evidence has indicated that obesity and depression in adults might be significantly decreased with Muscle Strength Exercise albeit it might be insufficient. Therefore, the current study aimed to investigate the association between MSE, adiposity, and depression among United States adolescents.Materials and methodsThis cross-sectional study used the Youth Risk Behavioral Survey data. In YRBS, a cluster sample was used, and the investigation was divided (...) into three stages. The study surveyed 13,677 high school students and conducted self-reported questionnaires on sex, grade, race/ethnicity, MSE days, overweight, obesity, and depressive symptoms. The study got the nationally representative population of American students in Grade 9 to 12.ResultsA total of 13,677 participants were included in the final analysis. The participants meeting the guidelines’ requirements seemed more likely to be obese than those not meeting. There was no statistical significance in the relations between the MSE guidelines and overweight and depression. For all the participants, the prevalence of those conforming to MSE was 30.1%. One-fifth of the participants reported no MSE per week, 7.8% reported 3 days of MSE per week, and 7.7% reported 7 days.ConclusionThe main finding of this study indicated a positive relationship between the normative MSE required in guidelines and low-level obesity. Beyond that, the evidence was insufficient to confirm the positive links between MSE and depression among American adolescents. Our study could offer evidence for future MSE interventions in adolescents. (shrink)

BackgroundPhysical activity and Physical fitness have received tremendous attention in the field of physical and mental health. However, limited attention has been given to the associations of self-reported physical fitness with some health-related outcomes. Given the COVID-19 pandemic is still active in many Chinese regions, assessing health-related physical fitness in adolescents using field-based assessment is unrealistic, therefore, this study was conducted via a self-reported questionnaire.PurposeThe present cross-sectional study was aimed at delving into the relationship between self-reported physical fitness with self-rated (...) health, depression, anxiety, and body satisfaction in adolescents. Three thousand eight hundred and seven study participants from 12 public schools in South-eastern China were recruited and 2,407 of them provided valid data on variables that this study needed for analysis.Materials and methodsStudy participants were asked to self-report their sociodemographic factors, independence, and outcomes. Generalized linear models were used to explore the associations of self-reported physical fitness with depression, anxiety, and body satisfaction. A total of 2,407 children and adolescents with a mean age of 13.82 years were included in the final study analysis.ResultsHigher self-reported levels of general physical fitness and cardiorespiratory fitness were associated with better self-rated health, and body satisfaction but with lower risks of depression and anxiety.ConclusionThe current study offered evidence on the roles of self-reported physical fitness and health-related outcomes. To facilitate health in children and adolescents, advocating fitness education, and promotion could be a feasible approach. (shrink)

How vertebrates evolved different traits for acid excretion to maintain body fluid pH homeostasis is largely unknown. The evolution of Na+/H+ exchanger (NHE)‐mediated NH4+ excretion in fishes is reported, and the coevolution with increased ammoniagenesis and accompanying gluconeogenesis is speculated to benefit vertebrates in terms of both internal homeostasis and energy metabolism response to acidic stress. The findings provide new insights into our understanding of the possible adaptation of fishes to progressing global environmental acidification. In human kidney, titratable H+ and (...) NH4+ comprise the two main components of net acid excretion. V‐type H+‐ATPase‐mediated H+ excretion may have developed in stenohaline lampreys when they initially invaded freshwater from marine habitats, but this trait is lost in most fishes. Instead, increased reliance on NHE‐mediated NH4+ excretion is gradually developed and intensified during fish evolution. Further investigations on more species will be needed to support the hypothesis. Also see the video abstract here https://youtu.be/vZuObtfm-34. (shrink)

AimOur study aimed to investigate the effect of social responsibility on the subjective well-being of volunteers for COVID-19 and to examine the mediating role of job involvement in this relationship.BackgroundNowadays, more and more people join volunteer service activities. As we all know, volunteer work contributes to society without any return. Volunteers often have a strong sense of social responsibility and reap subjective well-being in their dedication. Although research shows that social responsibility will drive them to participate in volunteer work actively, (...) it is less clear whether job involvement will impact their subjective well-being.MethodsThe data were collected in the precaution zone in Shanghai, China, from April to May 2022. A sample of 302 volunteers for COVID-19 completed the social responsibility scale, subjective well-being scale and job involvement scale in the form of an electronic questionnaire on their mobile phones. A structural equation model was adopted to verify the research hypotheses.ResultsSocial responsibility was significantly and positively related to volunteers’ subjective well-being and job involvement. Job involvement fully mediates the relationship between volunteers’ social responsibility and subjective well-being.ConclusionSocial responsibility is critical to predicting volunteers’ subjective well-being. Job involvement plays an intervening mechanism in explaining how social responsibility promotes volunteers’ subjective well-being. (shrink)

IntroductionNew nurses struggled with time management, which was a prominent theme in safety care for patients. However, the transition training of time management for new nurses was complicated and ignored by clinical managers. The purpose of this study was to understand the level of new nurses’ TMD from a nationwide perspective and detect the influencing factors of the TMD.Materials and methodsA cross-sectional study design with a stratified sampling method was sampled in China. Six hundred and seventy new nurses within the (...) first year of employment were recruited. New nurses’ time management disposition, job stressors, self-efficacy, clinical communication competence, and safety behavior were measured by corresponding scales.ResultsNew nurses showed the best sense of time’s value, followed by the sense of time efficacy and time monitoring view for time management disposition. The related factors of time management disposition were communication skills, safety behavior, job stressors, and being without a preceptor. New nurses’ time management disposition was at a moderate level and they performed worse in time allocation. The highest education, with or without a preceptor, the experience of part-time jobs, and class cadre were significantly influencing the time management disposition of new nurses.ConclusionNursing managers should pay attention to new nurses’ time management disposition. Reducing the job stressors, improving communication ability, and safe behavior were important measures to improve the time management disposition. (shrink)

Speakers with autism spectrum disorder are found to exhibit atypical pitch patterns in speech production. However, little is known about the production of lexical tones as well as neutral tones by tone-language speakers with ASD. Thus, this study investigated the height and shape of tones produced by Mandarin-speaking children with ASD and their age-matched typically developing peers. A pronunciation experiment was conducted in which the participants were asked to produce reduplicated nouns. The findings from the acoustic analyses showed that although (...) ASD children generally produced both lexical tones and neutral tones with distinct tonal contours, there were significant differences between the ASD and TD groups for tone height and shape for T1/T1N, T3/T3N, and T4/T4N. However, we did not find any difference in T2/T2N. These data implied that the atypical acoustic pattern in the ASD group could be partially due to the suppression of the F0 range. Moreover, we found that ASD children tended to produce more errors for T2/T2N, T3/T3N than for T1/T1N, T4/T4N. The pattern of tone errors could be explained by the acquisition principle of pitch, similarities among different tones, and tone sandhi. We thus concluded that deficits in pitch processing could be responsible for the atypical tone pattern of ASD children, and speculated that the atypical tonal contours might also be due to imitation deficits. The present findings may eventually help enhance the comprehensive understanding of the representation of atypical pitch patterns in ASD across languages. (shrink)

This work examines the range of work in which value theorists are engaging in the first decade of the 21st century with essays illustrating the ways in which theorists from different parts of thw world draw on an increasingly broad range of intellectual thought.

The relationship between body dissatisfaction and binge eating behavior has been highlighted by previous studies. However, the psychological mechanisms underlying body dissatisfaction-induced binge eating behavior remain unclear. Here, we further addressed this issue in the framework of the sociocultural model of eating disorders. Firstly, we investigated the mediation effect of perceived stress on the relationship between body dissatisfaction and binge eating. Secondly, we examined the moderation role of the self-acceptance and emotion regulation strategies on the indirect effect of body dissatisfaction (...) on binge eating behavior mediated by perceived stress. Data from 903 Chinese university students were analyzed using SPSS 26.0 and SPSS PROCESS Macro. Results indicated that perceived stress mediates the relationship between body dissatisfaction and binge eating behavior. Main interactional effects have been observed when self-acceptance and cognitive reappraisal but not expressive suppression are introduced in the model as a moderator. Implications and limitations of the study are discussed. (shrink)

AimWe aim to explore the impact of occupational stress on the quality of life of nurses in infectious disease departments and to explore the mediating role of psychological resilience on this impact.BackgroundSudden public health events and the prevalence of infectious diseases give nurses in infectious disease departments a heavy task load and high occupational stress, which can affect their quality of life, and which is closely related to the quality of clinical care they provide. There are few existing studies on (...) occupational stress, psychological resilience, and the quality of life of nurses in infectious disease departments.MethodsWe collected data from infectious-disease-specialized hospitals or infectious disease departments of general hospitals in China. In total 1,536 nurses completed questionnaires: the Effort-Reward Imbalance Questionnaire, the Connor-Davidson Resilience Scale, and the World Health Organization Quality of Life Brief Scale. We use a structural equation model to test the mediating role of the psychological resilience in the relationship between occupational stress and quality of life.ResultsAmong 1,536 participants, 88.2% experienced an effort-reward imbalance. The average scores for psychological resilience and quality of life were 56.06 and 51.80, respectively. Our results show that occupational stress is negatively correlated with psychological resilience and quality of life. In addition, we find that psychological resilience is positively correlated with quality of life and that the indirect effect of occupational stress on quality of life through psychological resilience is significant, indicating at least a partial mediating role of psychological resilience.ConclusionA high proportion of nurses in infectious disease departments felt that their jobs’ effort-reward imbalance was high. These nurses’ scores for psychological resilience were in the middle level among Chinese people generally, but their quality of life was lower than the Chinese norm. We conclude that occupational stress has an important impact on their quality of life, and psychological resilience plays a partial mediating role on this impact.Implications for Nursing ManagementHospital managers can benefit from paying attention to the occupational stress of nurses and helping to improve the quality of life of nurses by alleviating this occupational stress and improving psychological resilience. (shrink)

ObjectiveTo investigate the association of standing balance with cognitive functions and the rate of cognitive decline among middle-aged and older Chinese adults.MethodsParticipants were selected from China’s Health and Retirement Longitudinal Study. A total of 8,499 subjects aged ≥45 years who participated in wave 1 to wave 3 surveys were included in the final analysis. Standing balance was measured using the tandem test, and participants were categorized into two groups according to their ability to maintain standing balance. Cognitive functions were assessed (...) in three domains: episodic memory, mental status, and global cognition. The associations between standing balance scores, cognitive scores, and the rate of cognitive decline were evaluated using linear regression and linear mixed models.ResultsCompared with participants who successfully completed the standing balance test, those who were unable to complete the test had lower scores on episodic memory [β = −0.18; 95% confidence interval : −0.24, −0.11], mental status, and global cognition after 4 years of follow-up. In addition, the rate of decline in mental status and global cognition increased by 0.10 and 0.08 units, respectively, in participants who were unable to complete the test compared with their counterparts.ConclusionGood standing balance was significantly associated with higher cognitive function and a lower decline in mental status and global cognition in middle-aged and older Chinese adults. (shrink)

Amid a far-reaching convergence of Western and Chinese cultures, utilitarianism has become a 'hot' new philosophical and ethical topic in China. I call the various different ideas associated with this new academic theme Chinese neo-utilitarianism. Chinese Neo-utilitarianism is an attempt to combine Marxism, the Western ethical tradition and the Chinese tradition to create a new approach different from that of complete Westernization, or the pure Chinese tradition or Marxism so as to bring the greatest happiness for the greatest number of (...) present-day Chinese people. ;We can trace the ideas of Chinese Neo-utilitarianism back in history, finding a Chinese utilitarian tradition differing somewhat from the Western moral philosophy of utilitarianism. Three key aspects of the Chinese utilitarian tradition are debates over the concepts of Yi and Li, Jing and Quan, and Gongli and Sili. The debate over Yi and Li concerns which is the ultimate standard for moral decision. The concepts of Jing and Quan address the question: is there an eternal moral standard or principle applicable in any circumstances? The discussion on the concepts of Gongli and Sili focuses on how or whether we can follow Yi and obtain Li; and how we can get Li in a moral way. If Gongli, the public interest, is Yi or the ultimate good is Li as Gongli, whose interests are to count? How is Gongli to be distributed ethically? Will neo-utilitarianism or neo-Confucian 'sageliness within and kingliness without' with science and democracy best serve the needs of modernization today? (shrink)