While previous studies have discussed how much should be given by firms, less is known about how firms would spend these investments, such as strategically allocating these philanthropy activities across geographic markets. This study examines the impact of multimarket contact on corporate philanthropy in different geographic markets. Using Chinese property insurance firms from 2007 to 2015 as samples, the results show that firms are less likely to initiate philanthropy activities in geographic markets with high multimarket contact. We also found that (...) the negative impact of multimarket competition on corporate philanthropy is stronger in highly concentrated markets. Moreover, this negative relationship is stronger when institutional distance at a firm level is low. Our study contributes to the literature on corporate philanthropy and multimarket contact. (shrink)

Companies will prioritize external corporate social responsibility (CSR) practices over internal ones, a phenomenon known as the corporate social responsibility gap (CSR gap). Previous studies have mostly focused on its consequences, little is known about its antecedents. We argue that such practice is illegitimate because it goes against stakeholder expectation that primary stakeholders' interests should be prioritized, but it also has potential to gain differentiation benefit for intense investment on external CSR. Drawing on compensatory orchestration logic and the three types (...) of firm legitimacy, we argue that firms that have gained high pragmatic legitimacy are more likely to engage in morally illegitimate but differentiation gaining activities such as CSR gap. Using financial distress to indicate low pragmatic legitimacy, we predict that distressed firms are inclined to practice low CSR gap. Considering the competing logics in China, we further argue that this negative relationship will be less pronounced if firms are state-owned or operating in a competitive industry. Using Chinese listed firms from 2010 to 2019 as an empirical sample, the results provide support for our arguments. (shrink)

Researchers have suggested that ethical judgments about “right” and “wrong” are the result of deep and thoughtful principles and should therefore be consistent and not influenced by factors, such as language :e94842, 2014b, p. 1). As long as an ethical scenario is understood, individuals’ resolution should not depend on whether the ethical scenario is presented in their native language or in a foreign language. Given the forces of globalization and international convergence, an increasing number of accountants and accounting students are (...) becoming proficient in more than one language, and they are required to interpret and apply complex ethical pronouncements issued by various global standard setters both in their native language and in English. There have been calls in the literature to examine whether subjects make systematically different ethical judgments in a foreign language than in their native language. We contribute to the literature by drawing on culture, linguistics, and psychology research to provide empirical evidence that Chinese subjects are more aggressive in interpreting the concept of control when providing their consolidation reporting recommendations in English than in Simplified Chinese. We applied a 2 × 2 within-subject and between-subject randomized experimental design using a sample of Chinese final year undergraduate accounting students at a leading Chinese university, where accounting courses are taught in both Simplified Chinese and English. Students in our study are proxy for entry-level accounting practitioners. Our findings have implications for the globalized business world and cross-cultural research by challenging the commonly held assumption that an individual’s ethical judgment is consistent in different languages. We suggest that systematically different ethical judgments in native and foreign languages needs to be recognized. (shrink)

Since the SARS crisis in 2003, institutionalized emergency management systems have been established in each government level for improving inter-organizational collaboration in China. Major accidents require participation of public organizations affiliated with multiple government levels, and the lack of collaboration and coordination among the involved organizations within the critical time constraints during the response process is an existing problem. In this research, a case study of examining the intergovernmental and cross-sectoral collaboration for responding to a well-known oil pipeline explosion accident (...) in China by a complex network method is conducted. The aim is to obtain managerial insights in improving the existing emergency management system in a centralized political-administrative context, such as China. A mixed method of data collection is applied to identify the participating organizations and to determine the interaction spanning organizational boundaries in both hierarchical and horizontal dimensions. An emergency response network is built and visualized for representing intergovernmental and interorganizational collaboration during the response process of the major accident by social network analysis tools. The SNA indicators are used to measure quantitatively the network structure at the levels of the whole network, subnetwork, and node. The obstacles of achieving intergovernmental collaboration are found, and managerial suggestions for improving the existing emergency management system are provided. This research indicates that the Chinese government should pay attention to establishing and sustaining partnerships with private and nonprofit organizations and conduct a blend of hierarchical, market, and network principles in fostering collaboration for addressing major accidents. The public organizations in the local government level are shown to be more active than other participators in coordinating their response operations, and their capability should be emphasized for improvement. Additionally, the interactive relationships among specific emergency function groups and between the affected communities and organizations performing emergency command and coordination function should be strengthened. (shrink)

ExcerptOne of the most challenging aspects of the wars in Ukraine and Israel is the way in which the conflicts have been constantly shifting in form. In the first place, there is a conventional ground war between Russia and Ukraine, in which the identity and will of the two peoples are at stake. Yet Russia has used weapons supplied by Iran and North Korea, and Ukraine relies on NATO for its own supplies, indicating that this war depends on the maintenance (...) and expansion of alliances. The stability of these alliances in turn depends on a combination of Realpolitik and shared values as the glue that holds them together. This logic of alliances motivates the energy war that Russia is waging with Europe, revealing that, unbeknownst to Europe, Russian energy policy over the last decade was an early form of the war. Similarly, the threat of nuclear war also tests the resolve of NATO, forcing it to consider the values at stake in the conflict. Is the war about Ukraine’s sovereignty or the principle of nation-state sovereignty itself? Is it about human rights for Ukrainians or the entire human rights project? For Russia, is it about self-defense or a pan-Slavic identity? Is it about the protection of Russian minorities in Ukraine or the threat of Western secularization? The answers to these questions will determine the will to fight on each side and thus the length and ferocity of the war. (shrink)

Compared to other forms of memory, episodic memory is commonly viewed as special for being distinctively metarepresentational and, relatedly, uniquely human. There is an inherent ambiguity in these conceptions, however, because “episodic memory” has two closely connected yet subtly distinct uses, one designating the recollective experience and the other designating the underlying neurocognitive system. Since experience and system sit at different levels of theorizing, their disentanglement is not only necessary but also fruitful for generating novel theoretical hypotheses. To show this, (...) I first argue that accepting the phenomenally conscious contents of episodic remembering as metarepresentational does not necessitate a metarepresentational conception of the episodic memory system. In its stead, I sketch an alternative account on which the metarepresentational character of episodic remembering is generated through the interaction of first-order outputs of the episodic memory system with other neurocognitive components of the brain. Complemented with a first-order account of the memory system, the system-experience distinction further supplies a novel understanding of the human uniqueness of episodic recollection, one that is compatible with there being an evolutionarily conserved episodic memory system. Overall, by distinguishing the two equivocal senses of “episodic memory” in our theorizing, we unearth an opportunity to understand how the distinctive phenomenology of our episodic recollection is related to and implemented in the cognitive architecture. (shrink)

Corporate social responsibility has generally been recognized as corporate pro-social behavior aimed at remediating social issues external to organizations, while political CSR has acknowledged the political nature of such activity beyond social aims. Despite the growth of this literature, there is still little attention given to gender as the starting point for a conversation on CSR, ethics, and the Global South. Deploying critical insights from feminist work in postcolonial traditions, I outline how MNCs replicate gendered neocolonialist discourses and perpetuate exploitative (...) material dependences between Global North/south through CSR activities. Specifically, I address issues of neocolonial relations, subaltern agency, and ethics in the context of gendered global division of labor through the exemplar of Rana Plaza and its aftermath. In all, I offer new directions for CSR scholarship by attending to the intersections of gender, ethics, and responsibility as they relate to corporate actions in the Global South. (shrink)

The article is intended to show that bertolt brecht absorbed foreign materials, In this case chinese philosophy, And transformed them into new intellectual experiences and visions which were strictly his own. The author examines the thought of five chinese philosophers, Confucius, Lao-Tzu, Mencius and chuang-Tzu and mo-Tzu, With whom brecht became familiar. Since chinese philosophers are essentially social philosophers, Brecht read them in order to find guidance in his search for a political and social theory which was to become the (...) basis of his literary work. The study of chinese philosophy led brecht to modify his marxism in a way which amounts to a reinvention of it. (shrink)

Tissue P systems with evolutional communication rules are computational models inspired by biochemical systems consisting of multiple individuals living and cooperating in a certain environment, where objects can be modified when moving from one region to another region. In this work, cell separation, inspired from membrane fission process, is introduced in the framework of tissue P systems with evolutional communication rules. The computational complexity of this kind of P systems is investigated. It is proved that only problems in class P (...) can be efficiently solved by tissue P systems with cell separation with evolutional communication rules of length at most, for each natural number n≥1. In the case where that length is upper bounded by, a polynomial time solution to the SAT problem is provided, hence, assuming that P≠NP a new boundary between tractability and NP-hardness on the basis of the length of evolutional communication rules is provided. Finally, a new simulator for tissue P systems with evolutional communication rules is designed and is used to check the correctness of the solution to the SAT problem. (shrink)

ExcerptWe often have the experience of intuiting something without being able to precisely define what that intuition is. Sometimes this intuition leads to a more well-defined insight, and sometimes it might lead to some kind of action, even in the absence of clear conceptual definitions. Yet it is difficult to ascertain what kind of knowledge or awareness such intuitions consist of. What is an intuition as opposed to a defined concept of something? How seriously should we take such intuitions? Are (...) they something separate and qualitatively different than concepts? Are they just fuzzy concepts? Do they really exist at all? These are crucial questions because they lead to conclusions about the status of concepts themselves. If the alternative to clear concepts is nothing at all, then the sociopolitical corollary would be that the alternative to conceptual knowledge and the holders of such knowledge would also be nothing at all. By contrast, if intuitions are separate from concepts and real, then expert knowledge might possibly have some deficiencies in comparison with intuitions. The essays in this issue of Telos explore in one way or another this question of the status of conceptual knowledge as opposed to intuitive awareness. (shrink)

Writings on Hindu cosmology and science.

In 2014, SAGE Publications retracted 60 articles authored by Taiwanese researchers due to suspected peer-review fraud. This scandal led to the resignation of the Minister of Education at the time since he coauthored several retracted works. Issues regarding the lack of transparent decision-making processes regarding authorship were further disclosed. Motivated by the scandal, we believe that this is one of the first empirical studies of questionable authorship practices in East Asian academia; we investigate Taiwanese researchers’ perceptions of QAPs. To meet (...) this purpose, a self-reported survey was developed. Four hundred and three local researchers, including research faculty, postdoctoral researchers, and Ph.D. students, participated in the survey. Four major findings resulted. First, the underlying causes of Taiwanese doctoral students’ engagement in QAPs were attributable to their desire to achieve particular academic-related successes and their feeling of reciprocal obligation to support other researchers. Second, the underlying motives for Taiwanese research associates’ engagement in QAPs were attributable to their attempts to achieve particular career successes and of the desire to consolidate their professional networks. Third, the participants generally agreed that QAPs had a long history among local academics but were rarely reported. Fourth, participants’ backgrounds had significant effects on their responses regarding particular authorship issues; however, their gender did not have a significant effect. QAPs are a critical issue in Taiwanese academia; therefore, we discussed the implications of the current findings including subsequent instruction and future research. (shrink)

Research on knowledge hiding has largely focused on its antecedents while overlooking its consequences. Drawing on moral cleansing theory, we adopt a “perpetrator-centric view” and posit that employees who engage in playing dumb and evasive hiding–two specific knowledge hiding behaviors that involve deception–will subsequently perform more organizational citizenship behavior directed toward individuals (OCB-I) because they perceive a loss of moral credits following their moral transgression. Further, we propose that the indirect effects are contingent on perpetrators’ moral identity internalization. We tested (...) our hypotheses using a time-lagged research design with a sample of 362 respondents from a large pharmaceutical group company. Consistent with our hypotheses, we found that employees who engaged in playing dumb and evasive hiding subsequently exhibited more OCB-I as they perceived a loss of moral credits, whereas employees who engaged in rationalized hiding did not. In addition, the positive relationships between playing dumb and evasive hiding with perceived loss of moral credits were stronger when perpetrators had high moral identity internalization, as were the indirect effects of playing dumb and evasive hiding on OCB-I via perceived loss of moral credits. Our research contributes to the understanding of when and how engaging in knowledge hiding affects perpetrators and their compensatory behaviors toward coworkers. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Mahāyāna Interpretation of Christianity:A Case Study of Zhang Chunyi (1871–1955)Lai Pan-chiu and So Yuen-taiMahāyāna Buddhism is one of the most popular religions in East Asia. It reflects the characteristics of the culture of East Asia and has had a tremendous impact on the culture(s) of the region. When Christianity was introduced into East Asia, it did not enter a religious vacuum. Because the people of East Asia have their (...) own culture, including their worldviews, values, and preunderstandings of religion, it is expected that they may interpret the Christian religion in a way significantly different from the Western interpretation of Christianity. One of these possible ways of reinterpreting Christianity is facilitated by the Mahāyāna Buddhist framework.This paper consists of an analysis of the Mahāyāna interpretation of Christianity made by Zhang Chunyi (1871–1955).1 Zhang was a rather well-known Sinologist who published several commentaries on Chinese classics, including Mozi, Laozi, and Zhuangzi. Though he had been well trained in Chinese classics, he was attracted to Christianity, with the hope that Christianity might contribute to the social reform of China. He even received baptism in an Anglican church in 1905. However, because of his in-depth study of Buddhism and his disappointment with the actual practices of the Christian churches at that time, he eventually converted to Buddhism during the 1920s. From that point, he formally promoted the slogan "Buddhicizing Christianity" (Fohua Jidujiao). His proposal for Buddhicizing Christianity includes a severe criticism of the "foreign" form of Christianity being "imported" to China mainly by the Western Protestant missionaries who, according to Zhang, preached a simplistic and even distorted "gospel" for they lacked the spiritual training (nei xue, lit., "inner learning") as well as the intellectual ability to understand sophisticated Chinese philosophy and genuine Christianity. Partially under his influence, some of his contemporary Chinese Christians were converted to Buddhism. In fact, he published at least eight books on interpreting and reforming Christian doctrines from the perspectives of Buddhism, Confucianism, and so on.2 He was probably the most prolific writer on the subject of his generation and one of the pioneers [End Page 67] in what is now called Mahāyāna theology. This brief outline of his rather unusual religious journey might have indicated the importance of the study of his Buddhist interpretation of Christianity. However, owing to mainly sociopolitical turmoil as well as the religious atmosphere at that time and in the subsequent decades, his Buddhist interpretation of Christianity has not been formally studied for decades.In recent years, more and more studies of Buddhist-Christian dialogue take place in the Chinese context.3 It is important to study previous cases of Buddhist-Christian dialogue, Mahāyāna theology, and so on. Some of these cases, including Zhang's, have been studied.4 This paper aims to examine Zhang's thought critically and to show that although Zhang advocated a Mahāyāna interpretation of Christianity before and after his conversion to Buddhism, his interpretations before and after his conversion to Buddhism are significantly different. It is proposed that whereas his interpretation before his conversion aimed at the indigenization of Christianity and thus, the evangelization of the Chinese, his interpretation after conversion was made with a view to converting the Christians to Buddhism, even though both aimed at the reformulation, or even reform, of Christianity.Zhang's Proposal of "Buddhicizing christianity"Zhang was a scholar of classical Chinese literature, active during the Republican era. He was knowledgeable in Confucianism, Daoism, Buddhism, and Moism. His study of Moism remains highly regarded.5 Zhang became a Christian and worked for the Christian Literature Society for China (Guan xue hui) in Shanghai for some years. He published several books with a view to indigenizing Christian theology by interpreting it through Chinese philosophical and religious concepts. Zhang's attempt aimed at reinterpreting Christian doctrines within the Buddhist framework in order to make Christianity more acceptable to the Chinese. However, in the 1920s, he himself converted to Buddhism and began to promote his proposal of "Buddhicizing Christianity" (Fohua Jidujiao),6 aiming to convert Christians to Buddhism.Because Zhang had... (shrink)

This article shows how epideictic rhetoric and argumentation may be interrelated in a general-interest newspaper framed as a single discourse produced by a collective author. In more specific terms, the view advanced here is that newspaper as whole has an epideictic dimension which, in terms of argumentation, is the fundamental or predominant one. The usefulness of this approach is twofold. In terms of rhetoric, to explore the applicability of epideictic rhetoric to journalistic discourse; and in the field of journalism studies, (...) the goal is to draw on the theory of epideictic rhetoric so as to refine the conceptualization of the nature of argumentation in the newspaper as such. Given this twofold perspective, the account of newspaper discursive practices will be general, and the classical and contemporary epideictic theory will be briefly summarized. However, the outcome of this analysis is an example of a fruitful encounter between the two fields. (shrink)

Driven by the cognitive-neoassociationistic model of aggression, this study examines how supervisors’ negative affect at work influences their interaction with subordinates, which further affects subordinate outcomes. Drawing upon research on power/resource interdependence and victim precipitation theory, we also test whether the positive relationship between supervisors’ negative affect and abusive supervision is moderated by leader–member exchange. Using one hundred and eighty supervisor–subordinate dyads from five hotels, we found that, supervisors’ negative affect at work was positively related to abusive supervision, LMX buffered (...) the positive association between supervisors’ negative affect and abusive supervision, and the indirect effects of supervisors’ negative affect on subordinate outcomes via abusive supervision was buffered by LMX, such that the indirect effects were only found in dyads with lower LMX, but not in dyads with higher LMX. Theoretical contributions and practical implications for managers and organizations were also discussed. (shrink)

Extant literature has underlined the importance of newcomer proactive socialization to the organization. However, the effect of coworker ostracism on newcomers’ proactive behaviors has not been noticed. Drawing on the conservation of resources theory, we proposed a model exploring how coworker ostracism impacted newcomers’ proactive behaviors via the mediation of psychological availability. Through an empirical study with a sample of 263 newcomers and three waves of longitudinal data, we found that coworker ostracism had a negative effect on newcomers’ information seeking (...) and guanxi developing. In addition, emotional intelligence enhanced the negative effect of coworker ostracism on newcomers’ psychological availability and the indirect influence of coworker ostracism on newcomers’ proactive behaviors via psychological availability. Important theoretical and practical implications are discussed. (shrink)

This study inspected the effect of Massive Open Online Course and flipped instruction on EFL learners’ foreign language speaking anxiety, foreign language learning motivation, and attitude toward English learning. To fulfill this objective, the Oxford Quick Placement Test was given to 160 Iranian EFL learners, of whom 120 upper-intermediate participants were chosen and divided into two experimental groups—MOOC and flipped —and one control group. After that, all selected participants were administered a speaking anxiety questionnaire and a motivation questionnaire as the (...) pre-test of the research. Then, one of the experimental groups received an online-based instruction via Skype: one conversation was instructed to this group online every session. The other experimental group received the treatment via flipped-based instruction. The audio files and the texts of the conversations were sent to this group via the WhatsApp application because they all had easy access to it. On the other hand, the control group did not receive any Internet-delivered treatment yet was trained through a face-to-face method. This process continued until the last session, and after the treatment period, the post-tests of speaking anxiety and motivation were given to all three groups to determine the effectiveness of the treatment. Moreover, two attitude questionnaires were administered to the experimental groups to examine their attitudes toward the MOOC and the flipped models of instructions. The findings of the One-way ANOVA test, Post-hoc Scheffe test, and paired samples t-test showed that there were significant differences between the post-test of the experimental groups and the control group. The results indicated that the experimental groups significantly outflanked the control group after the treatment. Lastly, the outcomes showed that participants in both experimental groups had positive attitudes toward technological-based instructional environments. (shrink)

Previous studies have reported that general or photo-specific social media use was associated with women’s body dissatisfaction and body image disturbance. The current study replicated and expanded upon these findings by identifying the positive association between social media influencer viewing and intentions to change appearance. This study surveyed a sample of 7,015 adult female TikTok users in China regarding their social media influencer viewing frequency, self-objectification, social comparison tendencies when watching short videos, intentions to change appearance, and demographics. The results (...) showed that female TikTok users’ self-objectification mediated the association between their influencer viewing frequency and their intentions to change appearance. Furthermore, social comparison tendencies moderated the association between influencer viewing and intentions to change appearance in that the proposed association was stronger for female TikTok users who had lower social comparison tendencies when watching short videos, compared to female TikTok users who had higher social comparison tendencies. The counter-intuitive finding on social comparison tendencies indicated that women who have higher social comparison tendencies may be more aware of the negative influences and adjust their expectations. The observed association between social media influencer viewing and intentions to change appearance was statistically significant but trivial in terms of effect size. Although the result could warn policymakers and practitioners to design media and health literacy campaigns to cultivate body positivity, caution should be exercised when evaluating the practical implications. (shrink)

In this article, we examine the empirical association between firm value and CSR engagement for firms in sinful industries, such as tobacco, gambling, and alcohol, as well as industries involved with emerging environmental, social, or ethical issues, i.e., weapon, oil, cement, and biotech. We develop and test three hypotheses, the window-dressing hypothesis, the value-enhancement hypothesis, and the value-irrelevance hypothesis. Using an extesive US sample from 1995 to 2009, we find that CSR engagement of firms in controversial industries positively affects firm (...) value after controlling for various firm characteristics. To address the potential endogeneity problem, we further estimate a system of equations and change regression and continue to find a positive relation between CSR engagement and firm value. Our findings support the value-enhancement hypothesis and are consistent with the premise that the top management of US firms in controversial industries, in general, considers social responsibility important even though their products are harmful to human being, society, or environment. (shrink)

本书共分五章,内容包括:世界轶序元论、世界轶序的内在结构与核心、世界秩序的运行机制与发展规律、世界秩序的模式之争、世界秩序的结构变迁与模式创新。.