The digital business model emerges as a new business model and gradually penetrates global industries, and countries are putting in place various digital strategies to support their development. As one of the important tools, taxation strategies are highly expected by countries, which not only describe the economic development pattern of a country but also show the digital leadership of a country. Some countries have introduced their own unilateral digital services tax to govern their digital business models, while others have looked (...) more to the global minimum tax, resulting in the current situation of both a unilateral digital services tax and a global minimum tax. However, both of them are of great reference value for the tax governance of digital business models. This paper compares the development history of digital tax strategies, categorizes, and analyzes the design logic of existing digital tax strategies, and takes China, one of the major digital economy countries, as an example to propose China’s digital tax strategies by drawing on international experience. We set an example for the design of digital economy tax strategies for countries around the world so that they can manage digital business models more efficiently. (shrink)

As an economic pillar, major resource consumer, and polluter of cities, the chemical industry determines many cities’ transformation, prosperity, and decay. It is thus a major concern for achieving the UN Sustainable Development Goals. In China, which is at the stage of accelerated industrialization that is varied across regions, the chemical industry has gradually retreated from developed cities, such as Beijing and Shanghai, in the eastern region, and has become the inevitable choice for industrialization of less-developed cities, such as Xi’an, (...) Chengdu, and Chongqing, in the western region. This study took the perspectives of chemical industrial sectors and their spatial differences to understand the changing patterns of the chemical industry and its dominant cities. It identified chemical industrial cities, examined their spatial-temporal patterns with respect to their industry scale and structure, and accounted for factors influencing the spatial evolution from coastal areas to inland regions. The results show that large CICs were mainly located in coastal port regions with balanced industrial sectors, while small CICs were mainly distributed in inland areas with abundant oil and coal resources and a single dominant industrial sector. The location factors of ports, markets, and technology play important roles in the eastern region, while resource conditions and foreign direct investment promote the chemical industry’s development in the central, western, and northeastern cities. These findings improve the understanding of CICs’ spatial transformation and shed light on the policy-making of chemical industrial development in China and other developing countries. (shrink)

Driven by economic and social benefits, social enterprises create new development models that combine wealth creation, social welfare provision, and environmental improvement through innovative approaches. The social entrepreneurship orientation reflects the behavioral tendency to transplant entrepreneurship orientation into the field of social value creation. It is a strategy to balance and integrate economic interests and social interests, which has a significant impact on social entrepreneurship performance. The purpose of this study is to explore the internal mechanism of the impact of (...) social entrepreneurs’ mindfulness upbringing perception on social entrepreneur orientation. To reveal the internal mechanism, we propose a moderated and mediation model of prosocial motivation and perceived pressure from external stakeholders. In this study, random sampling was conducted among social start-ups in China. In order to improve the accuracy of the scale, a pre-survey was conducted before the formal survey. The data analysis results of the pre-survey showed that the scale in this study was suitable for the Chinese context and had good external validity. Through using survey data from social entrepreneurs in China, hierarchical regression analysis and bootstrapping model are adapted to test and verify mediation and moderation effects. The results show that mindfulness upbringing perception indeed positively influences social entrepreneurship orientation directly and partly through the mediating effect of prosocial motivation. Moreover, findings suggest the perceived pressure from external stakeholders negatively moderates not only the relationship between prosocial motivation and social entrepreneurship orientation but also the overall mediation model. This indicates that social entrepreneurs with low perceived pressure from external stakeholders will improve their social entrepreneurship orientation rapidly when their prosocial level is high. Based on these findings, we conclude that social entrepreneurship orientation may be achieved more effectively through the complex process of mindfulness upbringing perception, prosocial motivation, and perceived pressure from external stakeholders. Finally, the study proposes the theoretical and practical implications and suggestions for follow-up research. (shrink)

Zou Rong received a classical education but, uninterested in an official career and frustrated by the irrelevance of his schooling to the day's issues, traveled to Japan in 1901 to further his studies. There he wrote The Revolutionary Army, which was published in Shanghai after his return to China in 1903. The Revolutionary Army, which was scathingly critical of the Manchu rulers of China, enraged government authorities who sought his immediate arrest. Zou was protected by authorities of the International Settlement (...) in Shanghai, and eventually sentenced to only two years in jail. Be this as it may, Zou contracted an illness in prison and died in April of 1905. The Revolutionary Army is far more than an anti-Manchu racist tract. It advocates political and social revolution, and Zou's account of the justification for and goals of these revolutions rests in no small part on natural rights and independence, as discussed in the two chapters from the work that we translate here. (shrink)

Customer citizenship behavior in the online shopping environment is vital to the success of e-retailers. However, it is unclear whether and how service recovery expectation and recovery justice predict customer citizenship behavior in e-retailing settings. Grounded on the expectation confirmation theory and social exchange theory, this study examined the influence of service recovery expectation and recovery justice on customer citizenship behavior with a serial mediation of recovery expectation confirmation and post-recovery satisfaction. A total of 774 samples from e-shoppers with most (...) impressive and most recent service recovery experience were collected to test the hypotheses using structural equation modeling and bootstrapping procedures. This study reveals that service recovery expectation has a negative impact on recovery expectation confirmation, while recovery justice positively affects recovery expectation confirmation, which is further positively correlated with post-recovery satisfaction and customer citizenship behavior. Moreover, recovery expectation confirmation and post-recovery satisfaction play a serial mediation in the relationship between service recovery expectation and recovery justice, and customer citizenship behavior. Our study contributes to the growing body of customer citizenship behavior literature by offering an alternative perspective to understand what encourage or impede customer citizenship behavior, and expands service recovery literature by combining service recovery expectation and recovery justice into a framework and revealing the expectation–confirmation mechanism through which they influence post-recovery satisfaction in online shopping setting. (shrink)

Given the severity of today’s environmental issues, companies are increasingly making green concepts a key component of their operational strategies. As an essential complement to corporate environmental strategy, employees’ green behavior has received attention from all sectors of society. Based on resource conservation theory, this study explores the formation mechanism of employees’ green behaviors in enterprises starting from two green management tools: green human resource management practices and green transformational leadership. Through two-stage questionnaire research, 296 sample data points were obtained, (...) and the research hypotheses were tested by using linear regression analysis. The results showed that green HRM practices in enterprises enhance employees’ green mindfulness and thus stimulate their green behaviors and that green transformational leadership and green self-efficacy play a positive moderating role in the above relationship. These results support the applicability of resource conservation theory in green management and suggest that green HRM practices and green transformational leadership can be used together in the process of green management. (shrink)

《中國禮文化與儒學研究》通過對《禮記》《老子》《春秋》等儒家經典著作的研究，結合馬克思主義關於人類社會發展的相關理論，指出“禮”是中國文化的根基，強調了《禮記》在古禮研究中的價值和意義，探討了古禮的起 源以及先民的社會生活模式，並在此基礎上，對古禮的類別和結構、主要功能及其內在統一性進行了論述，分析了古禮的基本功能與中國文明形成道路的內在聯繫和重要意義。通過對《老子》的研究，分析了儒道之間的異同，並 闡述了老子思想的現代意義。通過分析儒家禮教思想與古代禮教的關係，探討了儒家禮教思想的人文價值，論述了儒家禮教思想與傳統政治制度的關係，提出《春秋》中的大一統思想是儒家學說中的外王思想，並探討了這種思想 在漢代大一統政治局面形成中的作用。.

本书是我国学者全面系统地阐述杜威学术思想的第一部专著,对杜威的哲学思想和教育思想做出实事求是的评价。.

本書圍繞吳與弼哲學思想對陳獻章、王守仁的影響，及崇仁學派在整個明代哲學史所處的地位，展現崇仁學派儒家學者的理氣觀、心性論與道德修養論，凸顯十五世紀明代哲學史的真實面貌與內在理路，為理解陽明心學的興起提 供一種新的分析路徑。.

在宋儒學脈自二程至黃幹一系師承的啟發下，本書稿連續性地縱觀明儒學脈的師承進路，延著吳溥、楊溥—吳康齋—陳白沙—湛甘泉—唐一庵—許敬庵—劉念台不間斷的時間線索，圍繞明代諸儒的核心範疇與核心概念“至善性體 ”展開，試圖在陽明心學于明朝大瀾、大明與大傳播的框架外，找尋明儒學脈的新線索，發現有明一朝中國學術內在邏輯成長的新視野。.

This study examines whether an acquirer’s pre-announcement corporate social responsibility (CSR) engagement can provide an insurance-like effect to preserve acquirer returns during the announcement of an acquisition event. Drawing on stakeholder theory and signaling theory, we posit that CSR engagement accrues positive moral capital for an acquirer and sends a positive signal indicating the acquirer’s altruism, both of which temper stakeholders’ negative responses and prevent a reduction in market returns around the announcement of an acquisition. However, high-CSR engagement could backfire (...) when the acquirer makes a hostile takeover announcement. Incongruent signals between high-CSR engagement and the hostile practice are a sign of hypocrisy in the eyes of stakeholders, which can worry investors and hurt acquirer returns. By analysing 1310 acquisition transactions from 2002 to 2012, the results of our event study show that high-CSR acquirers generally enjoy positive acquirer returns during their acquisition announcements, but negative returns when the acquisitions are hostile. These findings support the idea that CSR engagement can provide insurance-like benefits during an event that is often seen as “negative”, while also identifying signal incongruence as an important boundary condition. (shrink)

As an alternative protein product to animal meat, plant-based meat is considered to play an essential role in improving animal welfare and protecting the environment. However, why do a few consumers choose plant-based meat but others do not? Despite the increasing research on plant-based meat marketing, little is known about the psychological mechanism by which plant-based meat marketing affects consumers’ purchasing decisions. We utilize dual-system theory to understand how social media marketing of plant-based meat influences cognitive fluency, customer inspiration, perceived (...) risk, and purchase intention. Four studies show that social media marketing can increase young people’s purchase intention of plant-based meat more than traditional marketing. In Studies 1 and 2, increased intensity of social media marketing can enhance young people’s cognitive fluency and further promote purchase intention. Study 3 explores how cognitive fluency relates to purchase intention through two psychological mechanisms. We suggest that a higher level of cognitive fluency increases customer inspiration and improves purchase intention. However, a lower level of cognitive fluency reduces purchase intention by increasing perceived risk. Study 4 manipulated members’ in-group or out-group status to show a boundary condition for the effect of brand community identity on purchase intention. These studies provide insight into how brand marketers can use social media to promote consumer inspiration and advertising engagement, how managers can offer fluency-increasing mechanisms to ensure a low level of perceived risk, and how enterprise practitioners may want to consider brand community publicity to attract out-group members. (shrink)

Substantial evidence from experimental studies has shown that mating motivation increases men’s financial risk-taking behaviors. The present study proposed a new moderator, men’s past relationship experience, for this well-accepted link between mating motivation and financial risk-taking tendency. Heterosexual young men were randomly assigned to the mating condition and control condition, and they completed a set of financial risk-taking tasks and reported their past relationship experience. A significant main effect of mating motivation and a significant interaction effect between experimental conditions and (...) relationship experience emerged, suggesting that mating motivation increased financial risk-taking tendency only among men who have never been committed in a romantic relationship, rather than those who have had such experience. This moderating effect was replicated in two experiments. The present study contributed to the understanding of individual differences in the relationship between mating motivation and male financial risk-taking. The present findings also have important implications for financial industry and gambling companies to better target clients and advertise their high-risk products. (shrink)

In this paper, we first present a generalization of the Cauchy-Schwarz inequality. As an application of our result, we obtain a new sufficient condition for the stability of a class of nonlinear impulsive control systems. We end up this note with a numerical example which shows the effectiveness of our method.

本书共分5章。主要内容包括:明末清初西学东来及其对于中国思想文化的影响、鸦片战争前后的西学输入与国人的反应、洋务时期的西学输入等.

PurposeThe aim of this study was to investigate and compare impulsiveness, negative emotion, cognitive function, and P300 components among gamma-hydroxybutyrate -addicted patients, heroin-dependent patients, and methadone maintenance treatment subjects.MethodsA total of 48 men including 17 GHB addicts, 16 heroin addicts, 15 MMT subjects, and 15 male mentally healthy controls were recruited. All subjects were evaluated for symptoms of depression, anxiety, impulsiveness, and cognitive function through the Patient Health Questionnaire, the Generalized Anxiety Disorder 7-item, the Barratt Impulsiveness Scale version II, the (...) Beijing version of the Montreal Cognitive Assessment, the behavioral test, and event-related potential P300 detection.Results The mean scores of BIS-II in the GHB addiction group, heroin dependence group, and MMT group were significantly higher than those of the HC group. The total scores of BJ-MOCA in GHB addiction group was the worst among the four groups, followed by heroin addiction, MMT group and HC group. The response time in the GHB addiction group was the longest among the four groups, followed by the heroin addiction, MMT, and HC groups. The amplitude and latency of P300 in GHB addiction subjects were significantly lower and longer than those of the MMT group and the HC group. For the three types of addiction, the P300 amplitudes at Fz, Cz, Pz, T5, and T6 were negatively correlated with the scores of GAD-7, PHQ-9, and BIS-II; the P300 latencies were positively correlated with the response time and negatively correlated with the scores of the BJ-MoCA.ConclusionPeople with an addiction were likely to have increased impulsiveness. The cognitive function of the GHB and heroin-addicted subjects, including the heroin detoxification and the MMT groups, was severely impaired, especially for the GHB-addicted patients. The impairment manifested as abnormalities of BJ-MoCA, response time, and P300 components. (shrink)

Zero-shot learning is dedicated to solving the classification problem of unseen categories, while generalized zero-shot learning aims to classify the samples selected from both seen classes and unseen classes, in which “seen” and “unseen” classes indicate whether they can be used in the training process, and if so, they indicate seen classes, and vice versa. Nowadays, with the promotion of deep learning technology, the performance of zero-shot learning has been greatly improved. Generalized zero-shot learning is a challenging topic that has (...) promising prospects in many realistic scenarios. Although the zero-shot learning task has made gratifying progress, there is still a strong deviation between seen classes and unseen classes in the existing methods. Recent methods focus on learning a unified semantic-aligned visual representation to transfer knowledge between two domains, while ignoring the intrinsic characteristics of visual features which are discriminative enough to be classified by itself. To solve the above problems, we propose a novel model that uses the discriminative information of visual features to optimize the generative module, in which the generative module is a dual generation network framework composed of conditional VAE and improved WGAN. Specifically, the model uses the discrimination information of visual features, according to the relevant semantic embedding, synthesizes the visual features of unseen categories by using the learned generator, and then trains the final softmax classifier by using the generated visual features, thus realizing the recognition of unseen categories. In addition, this paper also analyzes the effect of the additional classifiers with different structures on the transmission of discriminative information. We have conducted a lot of experiments on six commonly used benchmark datasets. The experimental results show that our model outperforms several state-of-the-art methods for both traditional as well as generalized zero-shot learning. (shrink)

The Organization Department of the Communist Party of China announced the Opinions on Further Regulation on Party and Political Leaders and Cadres Working Part-Time in Enterprises to force the resignation of government officials holding the position of independent director in listed companies. This paper empirically examines the impact of the GID resignation on firm performance using a difference-in-differences model, which is an exogenous event with a “natural experiment.” The study finds that after the promulgation of the Opinions, firms that lose (...) some of their political resources and their corporate performance decreases significantly compared to firms that do not experience GID resignations. A good external governance environment, while somewhat weakening, is not sufficient to offset the negative impact of the loss of political resources on firm performance. This paper further explores the mechanism by which the GID resignation affects firm performance: one important way in which the resignation of GIDs cause the loss of political resources on which the firm's development depends is that the loss of the firm's tax benefits after GID resignation directly leads to a decline in performance; it also leads to a reduction in the firm's financial subsidy income and a reduction in the amount of bank loans, but both of these do not have a significant effect on the decline in firm performance. The study suggests that GIDs play more of a resource-providing “official” role than an “independent director's” supervisory and advisory role in Chinese listed companies. The findings of this paper reveal the phenomenon of “Political-Business Spin” in China, which has some implications for developing countries, represented by China, to improve the independence of the board of directors and the corporate governance. (shrink)

This study focuses on the static output feedback control of nonlinear Markov jump singularly perturbed systems within the framework of Takagi–Sugeno fuzzy approximation. From a practical point of view, the phenomenon of asynchronous switching between the plant and the controller is considered and characterized by a finite piecewise-homogenous Markov process. Particularly, for facilitating the controller synthesis, the closed-loop system is transformed into a fuzzy Markov jump singularly perturbed descriptor system by adopting descriptor representation. In order to fully accommodate the system (...) features, an appropriate stochastic Lyapunov function is constructed. Afterwards, by combining Finsler’s lemma, the mean square exponential admissibility of the system is analyzed. The conditions ensuring the existence of the predesigned controller are given and further solved by designing a brief search algorithm. Finally, a typical circuit system is used to demonstrate the application potential of the developed control technology and the effectiveness of the control strategy. (shrink)

Culturally responsive teaching has been found to promote student engagement and enhance learning in the classroom. As an effective pedagogy, the past decade has witnessed a soaring interest in exploring teachers’ competence, self-efficacy, and influencing factors in implementing CRT across school subjects. However, scant attention has been directed to language teachers’ engagement with CRT. Given the increasing diversity in students’ socio-economic status, cultural backgrounds, learning needs and preferences in English language classrooms, CRT has also become a prominent concern in China. (...) This study sets out to explore English as a Foreign Language teacher engagement with CRT in rural schools in China. With a multi-case study of eight EFL teachers, the researchers collected data through individual interviews and classroom observations. Four types of teacher engagement based on the foci were identified and were further characterized by cognitive, emotional, and social aspects. This study also taps into the internal and external factors influencing the teachers’ engagement with CRT. Implications and suggestions were provided to tackle the problems of English Language Education in rural China and contexts alike worldwide. (shrink)

Drawing from the psychology of working theory, this study aims to understand how decent work is related to employee well-being. Specifically, it explored the role of need satisfaction in the relationship between decent work and employee well-being, and compared the mediating effects of the three types of need satisfaction. After collecting a sample of 421 millennial employees in China through online questionnaires, the study conducted the analysis of the data and found that decent work positively predicted well-being of millennial employees. (...) While social contribution need satisfaction and self-determination need satisfaction partially mediated the effect of decent work on well-being of millennial employees, the mediating effect of survival need satisfaction was not significant. Compared with social contribution need satisfaction, self-determination need satisfaction had a more significant mediating effect on well-being of millennial employees. The study does extend the literature on the antecedents of employee well-being and the results can offer some implications for managers to enhance well-being of millennial employees. (shrink)