Based on the data of Chinese industrial enterprises from 2004 to 2009, a fixed-effect model is adopted in this paper to analyze the effect and the mechanism of the enterprises using the Internet on tax avoidance. The result shows that using the Internet will produce the peer effect, which enables enterprises to learn tax avoidance strategies on the Internet and makes the degree of tax avoidance between enterprises and other enterprises in the same industry converge. At the same time, using (...) the Internet has a network effect, and the more the enterprises access the Internet, the higher the degree of tax avoidance for enterprises is. In addition, the effect of the Internet on tax avoidance is influenced by the intensity of tax collection and the nature of enterprises. With a further examination, it has been found that enterprises not only acquire the two tax avoidance strategies of underreporting profits and underpaying taxes through the Internet but also master the planning strategy. (shrink)

Respect for patient autonomy is paramount in resolving ethical tensions in end-of-life care. The concept of relational autonomy has contributed to this debate; however, scholars often use this concept in a fragmented manner. This leads to partial answers on ascertaining patients’ true wishes, meaningfully engaging patients’ significant others, balancing interests among patients and significant others, and determining clinicians’ obligations to change patients’ unconventional convictions to enhance patient autonomy. A satisfactory solution based on relational autonomy must incorporate patients’ competence (apart from (...) decisional capacity), authenticity (their true desires or beliefs) and the involvement level of their significant others. To that end, we argue that John Christman’s procedural approach to relational autonomy provides critical insights, such as the diachronic or socio-historical personhood, sustained critical reflection and his recent explication of the nature of asymmetrical relationships and helpful interlocutors. This study reviews Christman’s account, proposes minor modifications and advocates for an integrated three-dimensional model for medical decision-making. Clarifying the relationship among the three elements promotes an ethical framework with a coherent understanding of relational autonomy. This model not only provides a descriptive and normative framework for end-of-life care practice but also reconsiders the nature of the clinician–patient relationship and its normative implications. We further present a case study to illustrate the merits of our proposed model. Altogether, our proposal will help navigate complex medical decision-making, foster trust and negotiate shared values between patients and their significant others, particularly in end-of-life care. (shrink)

Body ownership concerns what it is like to feel a body part or a full body as mine, and has become a prominent area of study. We propose that there is a closely related type of bodily self-consciousness largely neglected by researchers—experiential ownership. It refers to the sense that I am the one who is having a conscious experience. Are body ownership and experiential ownership actually the same phenomenon or are they genuinely different? In our experiments, the participant watched a (...) rubber hand or someone else’s body from the first-person perspective and was touched either synchronously or asynchronously. The main findings: (1) The sense of body ownership was hindered in the asynchronous conditions of both the body-part and the full-body experiments. However, a strong sense of experiential ownership was observed in those conditions. (2) We found the opposite when the participants’ responses were measured after tactile stimulations had ceased for 5 s. In the synchronous conditions of another set of body-part and full-body experiments, only experiential ownership was blocked but not body ownership. These results demonstrate for the first time the double dissociation between body ownership and experiential ownership. Experiential ownership is indeed a distinct type of bodily self-consciousness. (shrink)

BackgroundPlagiarism is common and threatens the integrity of the scientific literature. However, its detection is time consuming and difficult, presenting challenges to editors and publishers who are entrusted with ensuring the integrity of published literature.MethodsIn this study, the extent of plagiarism in manuscripts submitted to a major specialty medical journal was documented. We manually curated submitted manuscripts and deemed an article contained plagiarism if one sentence had 80 % of the words copied from another published paper. Commercial plagiarism detection software (...) was utilized and its use was optimized.ResultsIn 400 consecutively submitted manuscripts, 17 % of submissions contained unacceptable levels of plagiarized material with 82 % of plagiarized manuscripts submitted from countries where English was not an official language. Using the most commonly employed commercial plagiarism detection software, sensitivity and specificity were studied with regard to the generated plagiarism score. The cutoff score maximizing both sensitivity and specificity was 15 % (sensitivity 84.8 % and specificity 80.5 %).ConclusionsPlagiarism was a common occurrence among manuscripts submitted for publication to a major American specialty medical journal and most manuscripts with plagiarized material were submitted from countries in which English was not an official language. The use of commercial plagiarism detection software can be optimized by selecting a cutoff score that reflects desired sensitivity and specificity. (shrink)

Confucians emphasizes and values morality, hence observers tended to regard moralities as politics so that the independent politics in the Confucian tradition has become implicit. Through a perusal of the Analects of Confucius, we can find that ethics and politics were separated from and independent of each other to Confucius, the primitive Confucian: he did not substitute ethics for politics.

Magnus and Callender argue that we ought to focus on retail arguments, which are arguments regarding the existence of particular kinds of theoretical entities, as opposed to theoretical entities in general. However, scientists are the ones who put forward retail arguments, and it’s unclear how philosophers can engage with such arguments. We argue that philosophers can engage with retail arguments by providing criteria that they must satisfy in order to demonstrate the existence of theoretical entities. We put forward experimental individuation (...) as such a criterion---when scientists experimentally individuate an entity, a realist conclusion about that entity is warranted. (shrink)

In this essay, we explore the various aspects of hermeneutic relativity that have rarely been explicitly discussed. Our notion of “hermeneutic relativity” can be seen as an extension, with significant revisions, of Gadamer’s notion of Vorurteil. It refers to various choices and constraints of the interpreter, including beliefs concerning the best way of doing philosophy, what criteria are to be used to evaluate competing interpretations, and so on. The interpreter cannot completely eliminate the guidance and constraint originating from his/her “background.” (...) However, in principle the interpreter can “choose” to be guided by other constraints. Hence, we speak of “choices” or “commitments.” Hermeneutic relativity is the major cause for the variation of competing interpretations. (shrink)

A generous postdoctoral grant from the Cohn Institute for History and Philosophy of Science and Ideas at Tel Aviv University enabled this research. I conducted the very earliest stage of the work while holding a postdoctoral position at the Minerva Humanities Center and the Edmond J. Safra Center for Ethics at TAU, which I would also like very much to thank. Participants in the workshop of the School of Philosophy, Linguistics and Science Studies in TAU under the direction of Professor (...) Yossef Schwartz provided useful comments on an early draft. I reserve special thanks to Daniel Dovrat, Yiftah Elazar, Ori Belkind, Eyal Chowers, and Shaul Katzir for their perspicacious remarks and ongoing encouragement.When... (shrink)

Background The Patient Right to Autonomy Act (PRAA), implemented in Taiwan in 2019, enables the creation of advance decisions (AD) through advance care planning (ACP). This legal framework allows for the withholding and withdrawal of life-sustaining treatment (LST) or artificial nutrition and hydration (ANH) in situations like irreversible coma, vegetative state, severe dementia, or unbearable pain. This study aims to investigate preferences for LST or ANH across various clinical conditions, variations in participant preferences, and factors influencing these preferences among urban (...) residents. Methods Employing a survey of legally structured AD documents and convenience sampling for data collection, individuals were enlisted from Taipei City Hospital, serving as the primary trial and demonstration facility for ACP in Taiwan since the commencement of the PRAA in its inaugural year. The study examined ADs and ACP consultation records, documenting gender, age, welfare entitlement, disease conditions, family caregiving experience, location of ACP consultation, participation of second-degree relatives, and the intention to participate in ACP. Results Data from 2337 participants were extracted from electronic records. There was high consistency in the willingness to refuse LST and ANH, with significant differences noted between terminal diseases and extremely severe dementia. Additionally, ANH was widely accepted as a time-limited treatment, and there was a prevalent trend of authorizing a health care agent (HCA) to make decisions on behalf of participants. Gender differences were observed, with females more inclined to decline LST and ANH, while males tended towards accepting full or time-limited treatment. Age also played a role, with younger participants more open to treatment and authorizing HCA, and older participants more prone to refusal. Conclusion Diverse preferences in LST and ANH were shaped by the public’s current understanding of different clinical states, gender, age, and cultural factors. Our study reveals nuanced end-of-life preferences, evolving ADs, and socio-demographic influences. Further research could explore evolving preferences over time and healthcare professionals’ perspectives on LST and ANH decisions for neurological patients.. (shrink)

Male white-rumped munias sing syntactically simpler songs than their domestic counterparts, Bengalese finches. The differences in song structure may reflect differences in natural selection pressures between wild and domestic environments. Deacon proposed song simplicity of the wild strain could be subject to natural selection. We hypothesized the selection pressure may be species identification. Thus, we compared song variations in relation to ecological factors and dispersal history of white-rumped munias to understand song evolutionary processes. We found geographic variations of song syntactical (...) complexity. The difference of song syntactical complexity did not corresponded to genetic distance, but did to that of the proportion of mixed flocks with sympatric related species. Birds that inhabited the areas with more mixed flocks sang simpler songs. The song complexity might be constrained to intensify distinct conspecific signals from related species. Our field work provided empirical evidence supporting a proposal made by Deacon. Keywords: birdsong; evolution; masking hypothesis; Bengalese finches; song geographic variation; genetic variation. (shrink)

Thinking of Death places Plato's Euthydemus among the dialogues that surround the trial and death of Socrates. A premonition of philosophy's fate arrives in the form of Socrates' encounter with the two-headed sophist pair, Euthydemus and Dionysodorus, who appear as if they are the ghost of the Socrates of Aristophanes' Thinkery. The pair vacillate between choral ode and rhapsody, as Plato vacillates between referring to them in the dual and plural number in Greek. Gwenda-lin Grewal's close reading explores how the (...) structure of the dialogue and the pair's back-and-forth arguments bear a striking resemblance to thinking itself: in its immersive remove from reality, thinking simulates death even as it cannot conceive of its possibility. Euthydemus and Dionysodorus take this to an extreme, and so emerge as the philosophical dream and sophistic nightmare of being disembodied from substance. The Euthydemus is haunted by philosophy's tenuous relationship to political life. This is played out in the narration through Crito's implied criticism of Socrates-the phantom image of the Athenian laws-and in the drama itself, which appears to take place in Hades. Thinking of death thus brings with it a lurid parody of the death of thinking: the farce of perfect philosophy that bears the gravity of the city's sophistry. Grewal also provides a new translation of the Euthydemus that pays careful attention to grammatical ambiguities, nuances, and wit in ways that substantially expand the reader's access to the dialogue's mysteries. (shrink)

Laws in China relating to HIV disclosure are inconsistent. After a patient has tested HIV‐positive, service providers struggle to decide who should be informed first: patients, family members, or both. To understand service providers' attitudes and practices regarding the HIV notification process in China, 1101 service providers from a southwestern province of China were surveyed. Opinions were gathered from providers at five different levels of health care facilities (provincial, city, county, township and village). A mixed methods approach was used to (...) analyze perceptions of informing family members of a patient's HIV status. Quantitative analysis was used to examine whether providers held a favorable attitude toward notifying family members first and qualitative analysis was used to explore the reasons and consequences of notifying family members first. Nearly half of service providers felt family members should be informed of a patient's HIV status first. Providers who were older, had contact with HIV patients, or had less medical education were more likely to agree with a family‐first notification practice. Psychological pressure, concern about protecting family members, the need for family support, and consideration for local regulations were cited as the main reasons for this practice. There is an immediate need to re‐examine HIV notification policies so that there are consistent guidelines and procedures for providers throughout China. (shrink)

This research aims at exploring the underlying mechanisms how consumers respond to statistical and narrative health claims when they evaluate food products. Moreover, personality traits and product-related information are also incorporated to discuss their effects on the relationship between message types and consumers’ food product evaluation. The results indicate that statistical health claims are more persuasive than narrative health claims. In addition, the results show that individuals’ health knowledge, NFC moderate the relationship between message types and product evaluation. It argues (...) that individuals with limited health knowledge evaluate food product more favorably when statistical health claims are used, while individuals with more health knowledge evaluate food product more favorably when narrative health claims are used. Moreover, it reveals that individuals with high NFC evaluate food product more favorably when statistical health claims are used, while individuals with low NFC evaluate food product more favorably when narrative health claims are used. (shrink)

Why should interpretation of conceptual schemes and practices across traditions work at all? In this paper we present the following necessary conditions of possibility for interpretation in comparative and Chinese philosophy: the interpreter must presuppose that there are mutually recognizable human practices; the interpreter must presuppose that “the other” is, on the whole, sincere, consistent, and right; the interpreter must be committed to certain epistemic virtues. Some of these necessary conditions are consistent with the fact that interpretation is not thwarted (...) by the “danger” of relativism or of incommensurability. Some other conditions are suggestive of reorientations of methodologies of comparative and Chinese philosophy. (shrink)

The distinction between the first-person perspective (1PP) and the third-person perspective (3PP) has been widely regarded as fundamental and rigid, and many researchers hold that genuine bodily illusions can only be experienced from the 1PP. We applied VR technology to investigate whether this mainstream view is correct. In our experiments, the participants were immersed in a VR environment in which they saw a life-sized virtual body either from the 1PP or from the 3PP. They either passively received tactile stimulations and/or (...) actively interacted with a virtual soccer ball. Our VR system created novel visuo-motor-tactile correlations between the real and the virtual world: when the participant interacted with a real plastic soccer ball, he/she would feel corresponding tactile sensations and see the avatar performing the exact same movements. We found that a clear sense of ownership over the avatar was induced not only in the 1PP condition but also in the Passive-3PP and the Active-3PP conditions. We also observed evidence suggesting that it is possible to experience one’s body-location, 1PP-location, as well as self-location, both from the 1PP and from the 3PP. Together, we demonstrate that there is in fact no fundamental gap between embodied 1PP and embodied 3PP in the virtual world. (shrink)

Criminalizing unintentional mistakes in medicine as the offence of gross negligence manslaughter has always been a contentious issue. The threshold of prosecution is not well-defined, and even less clear when faced with a situation in which an intern doctor is held liable. This commentary attempts to review the current legal position of holding an intern doctor liable for gross negligence medical manslaughter.

Male white-rumped munias sing syntactically simpler songs than their domestic counterparts, Bengalese finches. The differences in song structure may reflect differences in natural selection pressures between wild and domestic environments. Deacon proposed song simplicity of the wild strain could be subject to natural selection. We hypothesized the selection pressure may be species identification. Thus, we compared song variations in relation to ecological factors and dispersal history of white-rumped munias to understand song evolutionary processes. We found geographic variations of song syntactical (...) complexity. The difference of song syntactical complexity did not corresponded to genetic distance, but did to that of the proportion of mixed flocks with sympatric related species. Birds that inhabited the areas with more mixed flocks sang simpler songs. The song complexity might be constrained to intensify distinct conspecific signals from related species. Our field work provided empirical evidence supporting a proposal made by Deacon. Keywords: birdsong; evolution; masking hypothesis; Bengalese finches; song geographic variation; genetic variation. (shrink)

We defend a set of acceptance rules that avoids the lottery paradox, that is closed under classical entailment, and that accepts uncertain propositions without ad hoc restrictions. We show that the rules we recommend provide a semantics that validates exactly Adams’ conditional logic and are exactly the rules that preserve a natural, logical structure over probabilistic credal states that we call probalogic. To motivate probalogic, we first expand classical logic to geologic, which fills the entire unit cube, and then we (...) project the upper surfaces of the geological cube onto the plane of probabilistic credal states by means of standard, linear perspective, which may be interpreted as an extension of the classical condition of indifference. Finally, we apply the geometrical/logical methods developed in the paper to prove a series of trivialization theorems against question-invariance as a constraint on acceptance rules and against rational monotonicity as an axiom of conditional logic in situations of uncertainty. (shrink)

本书收录《基督教与道教比较论纲》、《天主教成圣观的天人合一幅度》、《论早期基督宗教的性爱伦理观》等20篇论文。.

Greenway is a kind of corridors in the city that takes natural elements as the main constituent foundation and connects open spaces with functions such as leisure and recreation. The assessment of the built greenway is a review of the past construction experiences, and it is also a supplement and improvement to the future greenway planning concept system, which has important academic and application value. This study will explore how greenway design factors influenced the local cyclists’ perception of the landscape (...) using on-site questionnaire and photo rating method. The results indicated that greenways with continuous cycling paths, high security awareness, open landscapes, and rich human activities evoke positive perceptions. Among the visual elements, natural elements such as plants and sky are more favorable than artificial elements. The research results show that the formation of greenway cyclists’ landscape imagery is affected by visual perception elements, which suggests that special consideration should be given to the laws of cyclists’ mental perception when designing greenways. (shrink)

In addition to what we know as benevolent creativity, which involves originality and usefulness, creativity also includes malevolent creativity, which involves the application of creative ideas to intentionally harm others. This study aimed to explore the environmental and individual predictors of malevolent creativity. We investigated the relationship among childhood neglect, Dark Triad personality traits and malevolent creativity and examined the mediating role of Dark Triad personality. A large sample of Chinese undergraduate students completed the childhood neglect scale, the 12-item Dirty (...) Dozen and the Malevolent Creativity Behavior Scale. Structural equation modeling demonstrated that childhood neglect was positively related to individual malevolent creativity, and the Dark Triad partially mediated this relationship. Additionally, gender differences were found, such that childhood neglect had a stronger effect on malevolent creativity through the Dark Triad among males than females. The results were discussed from the perspectives of life history theory and social information processing theory. (shrink)

A test procedure optimization method was proposed in this paper to improve the test efficiency of the industrial robot servo system to be tested on the IRSS integrated testing platform. First, an ordered sequence was used to define the IRSS test project when tested on the IITP. The ordered sequence consisted of execution subelements, which were a combination of control variable parameters of the IITP. Second, the optimization relationships among the IRSS test projects were dug out according to the IRSS (...) test project sequences. Finally, by using the traveling salesmen problem, an optimization model was established based on the optimization relationships of the IRSS test projects, and the optimal test order of the IRSS test projects to be tested on the IITP was obtained by solving the model. A case analysis showed that the proposed method optimized the test procedure on the IITP effectively, and the test time when implementing the test on the IITP according to the optimized order was nearly 50% shorter than before optimization. The optimization effect was thus found to be significant. (shrink)

This article aims at developing a phronesis-oriented philosophical counselling, with a focus on the idea of semantic sentiment. In Section 1, we elucidate the characteristics of phronesis-oriented approach to philosophical counselling and state our reason for adopting this approach. In Section 2, we consider three visions of phronesis-oriented philosophical counselling, i.e., the Socratic vision, the Platonic vision, and the skill-based vision, and argue for the third vision. In Sections 3 and 4, we show how to practice such phronesis-oriented philosophical counselling (...) by introducing, exploring, and applying the idea of semantic sentiment. (shrink)

Ethics is central to leadership because of the impact leaders have on establishing organizational values and engaging followers to accomplish mutual goals. The ethical concerns of leaders may influence ethical decision-making of their followers. This paper attempts to investigate the relationship between leaders and followers on moral judgment, and make a comparison between China and Taiwan on the leader–follower moral judgment relationship. Data were collected through a questionnaire survey on purchasing professionals in China and Taiwan. The development of moral judgment (...) was measured using the defining issues test. Research findings indicate that followers exhibit higher level of moral judgment while their leaders have higher level of moral judgment. A positive moral judgment relationship exists between leaders and followers. The comparative study between China and Taiwan reveals that Chinese purchasing professionals are more easily influenced by their workplace leaders than their Taiwanese counterparts. Power distance would strengthen the leader–follower moral judgment relationship. The present research makes contributions toward the ethics literature by providing empirical insight into the relationship between leader moral judgment and follower moral judgment. This paper also suggests implications and opportunities for future research. (shrink)

In this chapter, we argue that Du Châtelet’s account of motion is an important contribution to the history of the absolute versus relative motion debate. The arguments we lay out have two main strands. First, we clarify Du Châtelet’s threefold taxonomy of motion, using Musschenbroek as a useful Newtonian foil and showing that the terminological affinity between the two is only apparent. Then, we assess Du Châtelet’s account in light of the conceptual, epistemological, and ontological challenges posed by Newton to (...) any relational theory of motion. What we find is that, although Du Châtelet does not meet all the challenges to their full extent, her account of motion is adequate for the goal of the Principia: determining the true motions in our planetary system. (shrink)

Linguistic communication is an important part of the cross-cultural perspective, and linguistic textual emotion recognition is a key massage in interpersonal communication. Spanish is the second largest language system in the world. The purpose of this paper is to identify the emotional features in Spanish texts. The improved BiLSTM framework is proposed. We select three widely used Spanish dictionaries as the datasets for our experiments, and then we finally obtain text sentiment classification results through text preprocessing, text emotion feature extraction, (...) text topic detection, and emotion classification. We inserted the attention mechanism in the improved BiLSTM framework. It enables the shared feature encoder to obtain weighted representation results in the extraction of emotion features, which enhances the generalization ability of the model for text emotion feature recognition. Experimental results demonstrate that our approach performs better for specialized Spanish dictionary datasets. In terms of emotion recognition accuracy, the average value is as high as 76.21%. The overall performance outperforms current comparable machine learning methods and convolutional neural network methods. (shrink)

Discourses between Ayōttitācar, 1845-1914 and Ma. Ciṅkāravēlu,1860-1946 on Buddhism. These were published in Tamilan̲, Tamil magazine, published between 1907-1914.

When the borderline cases of art occur in non-art categories, the debate of artistic status arises not only with regard to the individual cases but also with regard to the category to which they belong. The identity of the individual case tends to be defined in connection to the category it belongs to. It tends to formulate that, if the individual case is art, then the entire category is also art, and if the category is not art, then the individual (...) case is also not art. Such a view inevitably hampers the artistic status of works arising from the non-art categories. This article argues that the individual cases and their belonging categories need not be strictly interlocking and that they could possess multiple identities depending on the context that they are present. Thus the point shifts from whether the case is or is not art in its absolute sense to ‘when’ is it art. (shrink)

Enumeration and explanation in theories of welfare, Analysis, doi.org/10.1093/analys/anx035, published 13 April 2017.