This study examines the impact of corporate tax avoidance on board of directors and chief executive officer reputation. Our regression results show that when firms engage in tax avoidance, both directors and CEOs, on average, are rewarded by improvements in their reputations as proxied by an increased number of outside board seats. In particular, both independent directors and non-CEO executive directors undergo positive changes in reputation. We also find that CEOs of tax-aggressive firms experience enhanced reputations by gaining extra board (...) seats. Our main regression results hold based on additional analyses. Overall, this study provides important empirical evidence confirming an association between tax avoidance and the individual reputations of directors and CEOs. (shrink)

The research expects to explore the psychological mobilization of innovative teaching methods of Music Majors under the new curriculum reform. The relevant theories of college students’ innovative teaching methods are analyzed under deep learning together with the innovation and construction of music courses. Thereupon, college students’ psychological mobilization is studied. Firstly, the relationship between innovation and entrepreneurship teaching and deep learning is obtained through a literature review. Secondly, the music classroom model is designed based on the deep learning theory, and (...) the four dimensions of the music curriculum are defined to innovate and optimize the music teaching model. Finally, the Questionnaire Survey is used to analyze the design classroom model. Only 15% of the 180 respondents understand the concept of deep learning, 32% like interactive music learning, and 36% like competitive comparative music classroom learning. And the students who study instrumental music have higher significant differences in learning motivation than those who study vocal music. In addition to classroom learning, 16% of people improve their music skills through music equipment. College students like interactive music classes and competitive comparison classes that can give more play to their subjective initiative. After the new curriculum reform, the music curriculum based on deep learning can stimulate students’ interest in learning and participate in the mobilization of students’ learning psychology. Therefore, in the future of music education and teaching, there is a need to pay more attention to students’ psychological status. The research results can provide references and practical significance for the innovative teaching activities of music classrooms after the new curriculum reform. (shrink)

According to the conflict monitoring hypothesis, conflict monitoring and inhibitory control in cognitive control mainly cause activity in the anterior cingulate cortex and control-related prefrontal cortex in many cognitive tasks. However, the role of brain regions in the default mode network in cognitive control during category induction tasks is unclear. To test the role of the ACC, PFC, and subregions of the DMN elicited by cognitive control during category induction, a modified category induction task was performed using simultaneous fMRI scanning. (...) The results showed that the left middle frontal gyrus and bilateral dorsal ACC/medial frontal gyrus were sensitive to whether conflict information appears, but not to the level of conflict. In addition, the bilateral ventral ACC, especially the right vACC, a part of the DMN, showed significant deactivation with an increase in cognitive effort depending on working memory. These findings not only offer further evidence for the important role of the dorsolateral PFC and dorsal ACC in cognitive control during categorization but also support the functional distinction of the dorsal/ventral ACC in the category induction task. (shrink)

This paper mainly introduces the application of immersive media in Chinese public cultural participation from the perspective of cultural education, as well as the important value of the application of immersive media in expanding the breadth, accuracy, and depth of education and thereby improving the quality of education. On this basis, the realistic path of the role of immersive media technology in further realizing public cultural participation is discussed. First of all, through a questionnaire survey, it analyzes the problems existing (...) in Chinese public cultural participation from the perspective of cultural education and the application of immersive media in Chinese public cultural participation. Secondly, from the aspects that the application of immersive media can extend the space of cultural participation, enrich the content of cultural participation and strengthen the value recognition of cultural participation, it demonstrates that immersive media helps to solve the dilemma of Chinese public cultural participation as a whole and thus improve the quality of education. This will bring new possibilities for expanding Chinese public cultural participation and promoting public social education and cultural quality education. Finally, it discusses the further development of immersive media technology in the field of cultural education from the aspects of optimizing the ecology of immersive media development, promoting the R&D and application of immersive media technology, and promoting the integration of immersive media with cultural participation space and cultural education content. (shrink)

In studies investigating the property value enhancements along metro lines, study ranges in most cases are measured in Euclidean distance. However, city roads are not always straight, and Euclidean distance sometimes does not equal to actual distance the passenger travels from the public transport station to their home or a commercial spot. To solve this problem, this study analyzed the indicators affecting commercial property value in metro station accessible area in Xi’an, using walking time consumption in measuring the study range. (...) Following a conceptual framework, considering empirical evidences in related studies, information in city structure, and metro distribution, the initial indicator set is built. Using hedonic price model, spatial autoregressive model, and error term, significant indicators affecting commercial property value are investigated. In this study, 14 significant indicators are determined and quantified. Threshold distance equals to 900 m is found to be appropriate in addressing the autocorrelation problem with the weighted decision matrix tool. Compared to HPM and SEM, SAR is found to perform the best in evaluating the significant indicators with the largest R2 and the lowest Akaike Info Criterion. Besides, it is discovered that the value of the commercial property lies in the study range of 20 min walking time and is obviously influenced by the metro station. The results discovered in this study could provide some empirical evidences to commercial property planning in Xi’an. (shrink)

It has been a growing trend in Chinese universities to shift from English for general purposes to English for specific purposes teaching. Against this background, large groups of teachers previously engaged in teaching EGP have become or are becoming ESP teachers, which means a complex process of learning for subject-specific information, transforming teaching practices and constructing new identities. Despite this, very little has been written about the ESP teacher cognition of language teaching or the factors influencing this shift in teaching. (...) This study involved English for Medical Purposes teachers in Chinese universities as participants, and a scale of EMP TC with 31 items was developed on the basis of questionnaire results. Data from exploratory factor analysis revealed six dimensions of the scale, namely, teacher attitude, teacher belief, teacher learning, teacher support, role identification, and teacher practice—that combine to constitute and influence EMP TC. While the identity factor has attracted wide attention in ESP teacher research, other factors have largely been neglected. Thus, this research highlights the importance of more factors in shaping and changing the language teaching cognition of EMP or ESP teachers in large, especially the teacher belief factor. In addition, results of independent samples t-tests indicated significant difference in EMP teacher learning in terms of gender, differences in EMP teacher attitude and teacher support in terms of EMP teaching experience. Suggestions for enhancing EMP TC are offered on the basis of the conclusions of this research. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

This article argues for an anti-deflationist view of scientific representation. Our discussion begins with an analysis of the recent Callender–Cohen deflationary view on scientific representation. We then argue that there are at least two radically different ways in which a thing can be represented: one is purely symbolic, and therefore conventional, and the other is epistemic. The failure to recognize that scientific models are epistemic vehicles rather than symbolic ones has led to the mistaken view that whatever distinguishes scientific models (...) from other representational vehicles must merely be a matter of pragmatics. It is then argued that even though epistemic vehicles also contain conventional elements, they do their job of demonstration in spite of such elements. (shrink)

Building on recent work by Yale Weiss, we study conditional logics in the intuitionistic setting. We consider a number of semantic conditions which give rise, among others, to intuitionistic counterparts of Lewis’s logic VC and Stalnaker’s C2. We show how to obtain a sound and complete axiomatization of each logic arising from a combination of these conditions. On the way, we remark how, in the intuitionistic setting, certain classically equivalent principles of conditional logic come apart, and how certain logical connections (...) between different principles no longer hold. (shrink)

The purpose of the present study was to explore the direct influence of self-concept and self-imagination on English language learning outcomes. Furthermore, this study examined the mediating role of self-efficacy in the relationship between self-concept, self-imagination, and ELLO. A survey questionnaire of 21 items was used in this study. We distributed the questionnaire through QR code and collected the data from 2,517 participants who enrolled in blended learning courses at the undergraduate level in Chinese universities. The relationship among the variables (...) was measured through SmartPLS-SEM 3.3.3. The outcomes of the present study indicated a direct, positive, and significant connection of self-concept, self-imagination, and self-efficacy with ELLO. Looking at indirect influences, self-concept and self-imagination, positive and significant, influence ELLO through self-efficacy. Thus, self-efficacy was indicated to play a mediating role between self-concept, self-imagination and ELLO. We can conclude that self-concept, self-imagination, and self-efficacy are the main predictors of ELLO in blended learning courses during the pandemic. Additionally, self-concept and self-imagination along with the intervening role of self-efficacy, play a more effective role in improving ELLO. Moreover, this study provided some useful, practical implications, and future research directions. (shrink)

Resumo: Para Paul Auster, um quarto é, em essência, “a própria substância da solidão”, uma solidão espacialmente definida. Nesse sentido, o fenômeno transcendeu suas limitações físicas e assumiu significado existencial e filosófico. Em seus escritos, uma sala é, antes de tudo, um espaço arquitetônico que um escritor solitário ocupa; além disso, é metaforizado como a mente que é a sala - um espaço construído intelectualmente; e, por fim, é um lugar narrado em suas histórias, onde seus personagens meditam e compõem, (...) um espaço que existe em palavras. O artigo realiza estudos sobre os escritos da vida de Auster e uma de suas ficções, Homem no Escuro, para apresentar a complexidade das três formas de quartos solitários e sua mútua inclusão na solidão intersubjetiva. (shrink)

Resumo: A civilização ecológica é uma forma de civilização e possui valores culturais. No processo de desenvolvimento econômico e social, devido às diferenças nas práticas sociais, diferentes países, regiões e grupos étnicos são forçados a diferir em sua compreensão da conotação da civilização ecológica e de sua expressão externa. No contexto da diversidade cultural, o desenvolvimento da educação da civilização ecológica na China é um projeto sistemático de longo prazo, que requer a participação conjunta do povo, e pode, de modo (...) geral, ser realizado em três níveis, incluindo o nível social, o nível nacional e o nível escolar. O presente artigo argumenta que toda a sociedade é o solo para desenvolver a educação da civilização ecológica; na China, o governo é a garantia externa e as escolas são o principal campo de batalha. Nesse sentido, o governo confia essencialmente nas escolas para alcançar o objetivo da educação da civilização ecológica. Portanto, o presente artigo se concentrará no nível escolar, baseado na diversidade cultural dos dias atuais, para discutir as contramedidas para o desenvolvimento da educação da civilização ecológica, na China, que inclui o sistema de metas, professores, estudantes, currículo, metodologia e meio ambiente. Além disso, o presente artigo toma a região de Sichuan-Tibet e a cidade de Tianjin como exemplos para elaborar as ações específicas de integração da cultura ecológica étnica com a educação da civilização ecológica nas escolas. (shrink)

The concept of _feeling trusted_, which has received far less attention from researchers than _trusting_, refers to the trustee’s awareness of trustor’s exposed vulnerability and positive expectations. Previous research has merely centered on employees’ feeling of being trusted by their leaders and its influences on their work-related outcomes, but there is little work about the impact of leader feeling trusted by employees. Grounded in social exchange theory and moral licensing theory, the current research centers on explaining why leaders’ sense of (...) being trusted by employees brings about both positive and negative reactions and considering how leaders’ moral identity moderates these effects. One qualitative study and two quantitative studies were conducted to examine the benefits and drawbacks of leader feeling trusted. Results demonstrated that leader feeling trusted has two main consequences: trusted leaders are more likely to have strong feelings of obligation toward their subordinates, and further engage in benevolent leadership behavior to repay the kindness; and leaders’ sense of being trusted may be conducive to the accumulation of moral credits, thereby stimulating leaders to display laissez-faire leadership behavior. Additionally, our findings indicate that the leader’s moral identity would affect the decisions of the trusted leader to behave better or worse, which promotes benevolent leadership behavior through enhanced felt obligation, and lessens laissez-faire leadership behavior via reduced moral credits. (shrink)

Thousands of youth suffering from acquired brain injury or other early-life neurological disease live, mature, and learn with only limited communication and interaction with their world. Such cognitively capable children are ideal candidates for brain-computer interfaces. While BCI systems are rapidly evolving, a fundamental gap exists between technological innovators and the patients and families who stand to benefit. Forays into translating BCI systems to children in recent years have revealed that kids can learn to operate simple BCI with proficiency akin (...) to adults. BCI could bring significant boons to the lives of many children with severe physical impairment, supporting their complex physical and social needs. However, children have been neglected in BCI research and a collaborative BCI research community is required to unite and push pediatric BCI development forward. To this end, the pediatric BCI Canada collaborative network was formed, under a unified goal to cooperatively drive forward pediatric BCI innovation and impact. This article reflects on the topics and discussions raised in the foundational BCI-CAN meeting held in Toronto, ON, Canada in November 2019 and suggests the next steps required to see BCI impact the lives of children with severe neurological disease and their families. (shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 2, Page 524-535, April 2022.

Amid the social background of China where the Internet has penetrated into every corner of an adolescent’s life, we were concerned of the role of Internet usage in influencing the educational gap among social classes. We investigated the mediating role of Internet usage preference for entertainment in the relationship between the family socioeconomic status and the adolescent’s academic achievement and explored the moderating role of future orientation in the relationship. A total of 614 junior high school students were recruited to (...) complete a questionnaire survey, including questionnaires for family SES, Internet usage preference, and adolescent future orientation. The results showed that the relationship between family SES and academic achievement was mediated by Internet usage preference for entertainment; the indirect effect was moderated by future orientation, such that the negative association between family SES and Internet usage preference for entertainment was only indicated in adolescents with low future orientation; and the direct association between family SES and Internet usage preference for entertainment was moderated by future orientation. (shrink)

As an essential direction for developing inclusive finance, digital financial inclusion breaks through the time and space constraints of inclusive finance development and has extensive connections between different regions. However, no research has modelled the network connections and the role and position of different digital financial inclusion development regions. This study constructed the spatial association network of China’s digital financial inclusion development and used the network analysis method and the quadratic assignment procedure method to study the structural and locational properties (...) and the influencing factors of the network. We found that although the network had a relatively low density, its connectivity and stability were excellent, and the network structure is not hierarchical; the centrality of some rapidly developing central and western provinces was greater than that of some developed eastern provinces; developed eastern provinces played a net spillover role, driving the development of digital financial inclusion in central and western provinces; and the spatial association was affected by the development level of the PC Internet and economy, the industrial structure, and the spatial adjacency. This study enriches the research on digital financial inclusion and provides a scientific basis for the formulation and implementation of policies to promote the further development of digital financial inclusion. (shrink)

In this paper we investigate whether independent directors’ attendance at board meetings enhances investor protection using a difference-in-difference approach. We find that independent directors’ attendance alleviates tunneling. This effect is more pronounced in non-state-owned enterprises than in state-owned enterprises. The reinforcement of external supervision substitutes for the role of independent directors’ attendance and this substitution effect is more significant in non-SOEs. Together, these results imply that independent directors’ attendance at board meetings can play an important role in protecting investors, especially (...) in non-SOEs and when external supervision is weak. This paper sheds new light on independent directors’ function in corporate governance, and has implications for institutional improvements. (shrink)

We investigate how short and long-range word length correlations evolve in Chinese narrative texts. The results show that, for short-range word length correlations, no significant linear evolutionary trend was found. But for long-range correlations, there are two opposite tendencies for two different regimes: the Hurst exponent of small-scale word length correlations decreases over time, and the exponent of large-scale shows an increasing tendency. The increase of word length is corroborated as an essential regularity of word evolution in written Chinese. Further (...) analyses show that a significant correlation coefficient is obtained between Hurst exponents from the small-scale correlations and mean word length across time. These indicate that word length correlation evolution possesses different self-adaptive mechanisms in terms of different scales of distances between words. We speculate that the increase of word length and sentence length in written Chinese may account for this phenomenon, in terms of both the social-cultural aspects and the self-adapting properties of language structures. (shrink)

This study examined the metaphorical expressions of death in Chinese quadrisyllabic idioms. Specifically, the research investigated the cultural connotations and implications conveyed through death-related idioms by analyzing metaphorical examples. Adopting the ‘Great Chain of Being’ framework (Lakoff and Turner, 1989), a total of 579 death-related idioms with metaphorical and euphemistic meanings were classified and examined. These idioms were further categorized based on the gender of the deceased as well as the initial metaphors and expressions employed. Our research findings highlight cultural (...) parallels evident in death-related idiomatic expressions. Both English and Chinese languages employ metaphors like “DEATH IS SLEEP” and “DEATH IS DEPARTURE.” These pervasive metaphors can be attributed to shared aspects of the human experience. Meanwhile, our findings also revealed a strong intertwining of metaphors and culture within death-related idioms, such that the metaphor “TO DIE IS TO FALL” is frequently used in Mandarin but is not as common in English. The metaphorical mapping mechanisms employed in these idioms reflect the Chinese way of projecting thoughts onto objects and highlight the unique features of the Chinese language. Chinese culture places great emphasis on social classes, relationships, and hierarchical structures. These notions are not only reflected in social etiquette and how one handles interactions, but are also evident in euphemisms and idioms associated with death. (shrink)

This paper examines Hume’s formulations and uses of the conceivability principle and the inconceivability principle. In Hume’s works, we identify different versions of CP and ICP, including proper CP, proper ICP, the weak versions of CP and ICP, the epistemic versions of CP and ICP, and show that Hume not only expresses ICP, but also really maintains it. Assuming an axiomatic characterization of modalities, we argue that if there is a sharp distinction between levels of modalities, then Hume’s conceivability arguments (...) do not hold. But, in a rather different way, we also argue that if Hume’s conceivability arguments hold, then there should be no distinction between levels of modalities. Finally, we argue that after Hume, there are lots of endeavors in logic and philosophy to distinguish different levels of modalities, and to accept new concepts of necessity other than logical necessity. (shrink)

Recent accounts of the speed/accuracy relation for motor tasks have focused on the concept of motor output variability. We outline the advantages of this approach and the limitation of Plamondon's model in explaining movement error. We also examine and present complimentary data for rapid timing tasks. While these tasks do not meet the presented assumptions, the data still fit the model predictions.

Many bacteria conditionally express proteinaceous organelles referred to here as microcompartments (Fig. 1). These microcompartments are thought to be involved in a least seven different metabolic processes and the number is growing. Microcompartments are very large and structurally sophisticated. They are usually about 100–150 nm in cross section and consist of 10,000–20,000 polypeptides of 10–20 types. Their unifying feature is a solid shell constructed from proteins having bacterial microcompartment (BMC) domains. In the examples that have been studied, the microcompartment shell (...) encases sequentially acting metabolic enzymes that catalyze a reaction sequence having a toxic or volatile intermediate product. It is thought that the shell of the microcompartment confines such intermediates, thereby enhancing metabolic efficiency and/or protecting cytoplasmic components. Mechanistically, however, this creates a paradox. How do microcompartments allow enzyme substrates, products and cofactors to pass while confining metabolic intermediates in the absence of a selectively permeable membrane? We suggest that the answer to this paradox may have broad implications with respect to our understanding of the fundamental properties of biological protein sheets including microcompartment shells, S‐layers and viral capsids. BioEssays 30:1084–1095, 2008. © 2008 Wiley Periodicals, Inc. (shrink)

Subthreshold Attention-Deficit/Hyperactivity Disorder is defined as a neurobiological condition with some core inattentive or hyperactive/impulsive symptoms of ADHD which do not meet the full diagnosis clinically. Although it has been well documented that deficits in cognitive control, a high-level cognitive construct closely related to attention, are frequently found among children with ADHD, whether subthreshold ADHD is also associated with similar deficits remains unclear. In this study, we examined the attention functions and the cognitive control capacity in children with ADHD, those (...) with subthreshold ADHD, and typically developing peers. The results showed that the ADHD and subthreshold ADHD groups exhibited similar patterns of the impaired executive function of attention and reduced cognitive control capacity, and no significant difference was found between the two groups. These findings suggest that although children with subthreshold ADHD have not met the full criteria of ADHD, they showed reduced efficiency in cognitive control and attention function, similar to children with ADHD. (shrink)

BackgroundThe high incidence of post-stroke depression during rehabilitation exerts a negative effect on the treatment and functional recovery of patients with stroke and increases the risk of mortality. It is necessary to screen PSD in the rehabilitation stage and thus provide effective intervention strategies. However, existing measurements used to assess PSD in the rehabilitation stage in patients with stroke lack specificity. This study aimed to develop a clinical measure to assess symptoms of PSD in the rehabilitation stage.MethodsThe research team created (...) the initial items through a literature review and semi-structured interviews of patients with stroke. Then, the symptom-related items were estimated by three panels: healthcare professionals, Delphi experts, and patients with stroke in the rehabilitation stage.ResultsThe literature review and semi-structured interview produced 51 symptom-related items including six domains, and the items were reduced to 47 by the healthcare professionals. The symptom-related items were further reduced to 33 items by a two-round Delphi consultation. The initiative coefficients of the two Delphi rounds were 71.4 and 100%, the expert authority coefficients were both 0.85, Kendall’s W were 0.152 and 0.408, and the coefficient of variation were 0.05–0.32 and 0.00–0.18, respectively. The item-level content validity index was 0.53–1.00, the scale-level CVI/universal agreement was 0.26, and the S-CVI/average was 0.85 for the first found Delphi consultation; the I-CVI was 0.67–1.00, the S-CVI/UA was 0.61, and the S-CVI/Ave was 0.97 for the second round Delphi consultation. All content validity indicators have been significantly improved compared with the first round. Using mean ≥ 4 and full score ≥ 0.5, combined with CV ≤ 0.16 as the item criteria, a clinical measure of PSD with 33 items and 6 dimensions was finally formed after two rounds. The patients with stroke made no further revisions after evaluation.ConclusionThe research team developed a specific tool with good content validity to assess the symptoms of PSD in the rehabilitation stage. (shrink)

China is located in the intersection area of two seismic zones. Due to this special geographical location, earthquake disasters occur frequently in China. Earthquake emergency rescue work is one of the key construction works of disaster prevention and mitigation in China. This paper mainly studies the earthquake disaster rescue model based on the complex adaptive system theory and establishes the earthquake disaster rescue model by analyzing the complex adaptive system theory and combining the earthquake rescue process. In this paper, through (...) the task allocation mechanism task, the disaster rescue task is divided into simple task and complex task, and the executive task subject is divided into single task subject and multitask subject. On the basis of considering the shortest emergency rescue time goal and the goal of maximizing the deployment utility of rescue team, the reasonable deployment of a rescue team is realized through a complex adaptive system, that is, the deployment utility of the rescue team is maximized. In this paper, the simulation experiment and comparison of the earthquake disaster rescue model based on the complex adaptive system theory are carried out. The experimental results show that the model used in this paper is better than the other two models in terms of algorithm convergence, rescue number, and overall score; in different scenarios, the relative survival probability of the model in this paper is 58.92%, 67.85%, and 77.46%, and the proportion of the wounded rescued is 66.31%, 76.45%, and 83.06%, which were higher than those of the other two models. The earthquake disaster rescue model based on the complex adaptive system theory proposed in this paper provides an effective theoretical basis and method system for postdisaster emergency rescue decision making and enhances and improves the emergency response ability to deal with large-scale geological disaster events. (shrink)

Vaccine is one of the most effective means to deal with the COVID-19 pandemic in many countries, but vaccine hesitancy has been always widespread among people due to individual differences in access to vaccine information. This research aims to empirically investigate the relationship between media use preference, knowledge level, risk perception and willingness to vaccinate among Chinese residents. A cross-sectional survey of a Chinese sample was carried out to explore factors that influence the COVID-19 vaccination intention of Chinese residents. The (...) empirical results show that the knowledge level and risk perception of Chinese residents positively contribute to vaccination intention. People with video-usage preference have lower levels of knowledge about the COVID-19 vaccine than those with text-usage preference. People’s risk perception of the COVID-19 pandemic is not influenced by their media use preference or knowledge level, as COVID-19 is a global pandemic and a significant social risk. The current study yields health-related implications for the role of media use preference in vaccination intention. (shrink)

The longitudinal, qualitative study aimed to explore the lived experiences of Chinese university emerging adults by analyzing their personal life stories, reflective journals, and semi-structured interview data collected over a 2-year period. A qualitative content analysis was used to identify five themes: maturity, academic performance, interpersonal communication skills, social support network, and sense of loss. The study found that the growth in emerging adulthood was dynamic, positive, and multifaceted. The study demonstrated that writing personal life stories, as a practice of (...) meaningful literacy instruction in EFL contexts, helped students to record a memorable past, reconcile with the past, and strive for personal growth. These findings suggest that emerging adults’ personal growth be stressed in foreign language teaching to promote Chinese university emerging adults’ growth and development. It is also suggested that personal life stories be used in foreign language teaching under the guidance of meaningful literacy instruction. (shrink)