We examine the impact of a city’s cultural diversity on a firm’s tax avoidance. Our findings suggest that when a firm is located in a culturally diverse city, it exhibits less TA than a firm located in a less culturally diverse city. The findings are robust to alternative metrics of cultural diversity and TA and after accounting for omitted sample bias and endogeneity. Additional analysis suggests that the negative impact of cultural diversity on a firm’s TA is more salient in (...) a firm with strong managerial incentives or in a city that is characterized by more migration. Furthermore, we document that the negative impact of cultural diversity on TA is more pronounced when firms face strong financial constraints or effective internal and external monitoring. (shrink)

It is not uncommon for business institutions to position themselves as stakeholder-caring companies or organizations. However, there is little research on conceptualizing stakeholder-caring as a component of brand image. Through a theoretical lens of brand-consumer interactions, this paper introduces a new construct—stakeholder-caring image—and proposes a model that examines stakeholder-caring’s antecedents (integrity and courtesy) and its consequence (customer satisfaction). The two antecedents—integrity and courtesy—capture intrinsic and extrinsic aspects of brand-consumer interaction practice, respectively, while the consequence (customer satisfaction) is one important behavioral (...) outcome in marketing. The proposed model was tested with Hong Kong customers (n = 296) via a systematic survey. The data were analyzed using LISREL. Several measurement and structural models were constructed to test the proposed hypotheses. The findings reveal that the effect of integrity on customer satisfaction is mediated by a stakeholder-caring image. However, contrary to the conventional wisdom, we surprisingly find that courtesy is not effective to build a stakeholder-caring image. Managerially, this research offers guidance on how to develop stakeholder-caring image and subsequently increase customer satisfaction. In addition, we discuss the nuanced distinction between a stakeholder-caring image and related brand constructs, such as “sincerity” in Aaker’s (1997) brand personality framework. (shrink)

Education is so strongly emphasized in the Chinese culture that academic success is widely regarded as the only indicator of success, while too much physical activity is often discouraged because it drains energy and affects academic concentration. This study investigated the relations among academic achievement, self?esteem, school conduct and physical activity level. The participants were 333 Chinese pre?adolescents (aged 8?12) in Hong Kong. Examination results and conduct grades were obtained from the school records. Global self?esteem was measured with the Physical (...) self?description questionnaire (PSDQ), while physical activity patterns of the children were assessed with the Physical activity questionnaire for children (PAQ?C). Results showed that high academic achievers consistently attained better school conduct marks. However, physical activity level was quite an independent entity that was related neither to academic achievement nor school conduct. Furthermore, regression analyses showed that only academically high?achieving boys and physically active boys had higher self?esteem. (shrink)

In a recent article Merritt has claimed that current observational data provide “severe tests” falsifying the standard cosmological model. Based on Popper’s idea of conventionalism, he concludes that the introduction of some essential components of the standard cosmological model—including dark matter and dark energy—are a consequence of conventionalist stratagems. In this article, I provide more recent discoveries and discussions showing that the standard cosmological model is not built on any conventionalist stratagem.

Background Care homes have been disproportionately affected during the COVID-19 pandemic. Practical challenges of enacting infection control measures in care home settings have been widely reported, but little is known about the ethical concerns of care home staff during the implementation of such measures.. Objectives To understand the ethical challenges perceived by care home staff during the early months of the COVID-19 pandemic. Research design An exploratory qualitative study. Participants and research context A purposive sample of 15 care home staff (...) in different roles and ranks in Hong Kong was recruited to take part in semi-structured interviews between June and August 2020. Ethical considerations Ethical approval for this study was obtained. Participation was voluntary and anonymous. Participants had the right to withdraw from the study at any time without reprisal. Findings Three themes were identified: unclear legitimacy regarding infection control measures, limited autonomy in choices over infection control measures and inevitable harms to residents’ well-being. While the participants expected that they would have legitimated power to implement infection control measures, they were resistant when their right to self-determination of testing and vaccination was infringed. They also felt trapped between ethical duties to protect care home residents from infection risk and the anticipated detrimental effects of infection control measures. Conclusions The findings of this study reveal tensions among the ethical obligations of care home staff in response to a public health emergency. They highlight the importance of strengthening ethical sensitivity and ethical leadership in identifying and resolving the challenges of pandemic responses. (shrink)

In a group exam, students first do an exam individually and then redo the same exam in small groups. Studies have shown that group exams provide a number of benefits, including improvements in performance, learning, motivation, and preparation, as well as a reduction in anxiety. However, little has been written on whether group exams are fair. This paper aims to discuss and reject three fairness concerns that arise from (i) improved performance, (ii) improved learning, and (iii) accessibility. It also discusses (...) in detail the benefits of improved learning, arguing that they are the most valuable benefit which makes group exams particularly suitable for philosophy education. (shrink)

Some scientists or philosophers argue that multiverse theories are unfalsifiable and thus not scientific. However, some advocates of multiverse theories have recently argued that although the multiverse is not observable, multiverse theories are indeed falsifiable in principle. Therefore, they share similar features with a conventional scientific theory. On the other hand, the proposals of an epistemic shift and nonempirical theory assessment have possibly revived the discussions of the scientific nature of multiverse theories. In this article, I revisit the falsifiable arguments (...) made by the advocates of multiverse theories and show that these arguments do not justify arguing the scientific nature of such theories. Moreover, even if we accept the proposals of the epistemic shift and the nonempirical theory assessment, I argue that multiverse theories still cannot pass or satisfy the required assessments based on the new theoretical virtues and the nonempirical arguments. (shrink)

Projects that challenge students to practice service leadership for civic improvement can address the aim of developing civic-mindedness in undergraduates. We conducted two qualitative studies. First, we investigated the learning experiences of four teams of undergraduate business students, who undertook semester-long course-embedded service-learning projects in partnership with four Hong Kong-based social enterprises. The students described five modes of civic engagement as project purposes, mentioned applying six types of service leadership practice for civic improvement, and described eight types of developmental outcome (...) within the domain of civic-mindedness. Comparisons suggested that besides relational support through training and guidance, empowering infrastructure, opportunities to exercise autonomy, and opportunities to demonstrate competence, three project-related features that varied between projects were important in fostering civic-mindedness. These were direct contact with grassroots-based beneficiaries; the experience of making a tangible difference; and linking the campus with the wider community. A second qualitative study indicated that course-embedded team projects with these features that were undertaken in mixed teams that included freshman and senior year business students fostered civic-mindedness for both categories of student. (shrink)

Hindrance stress is a stimulus factor in the workplace that has a certain impact on the innovative behavior of employees. Most existing studies focus on the analysis of individual-level factors, ignoring the important role of organizational-level factors. This study uses multiple linear models to empirically analyze the interaction mechanisms among hindrance stress, proactive personality, employment relationship atmosphere, and employee innovative behavior factors in the workplace. This study found the following: Hindrance stress negatively affects employees’ innovative behavior. A proactive personality positively (...) affects employees’ innovative behavior. A proactive personality plays a moderating role in the relationship between hindrance stress and employees’ innovative behavior. The employment relationship atmosphere has a positive impact on employees’ innovative behavior. The employment relationship atmosphere plays a moderating role in the relationship between hindrance stress and employees’ innovative behavior. This study enriches theoretical knowledge in the field of human resources and provides guidance for business managers on the effective encouragement of employees’ innovative behavior. (shrink)

When analyzing complex longitudinal data, especially data from different educational settings, researchers generally focus only on the mean part (i.e., the regression coefficients), ignoring the equally important random part (i.e., the random effect variances) of the model. By using Project English Language and Literacy Acquisition (ELLA) data, we demonstrated the importance of taking the complex data structure into account by carefully specifying the random part of the model, showing that not only can it affect the variance estimates, the standard errors, (...) and the tests of significance of the regression coefficients, it also can offer different perspectives of the data, such as information related to the developmental process. We used xxM (Mehta, 2013), which can flexibly estimate different grade-level variances separately and the potential carryover effect from each grade factor to the later time measures. Implications of the findings and limitations of the study are discussed. (shrink)

Objective: Patients with hypochondriasis hold unexplainable beliefs and a fear of having a lethal disease, with poor compliances and treatment response to psychotropic drugs. Although several studies have demonstrated that patients with hypochondriasis demonstrate abnormalities in brain structure and function, gray matter volume and functional connectivity in hypochondriasis still remain unclear.Methods: The present study collected T1-weighted and resting-state functional magnetic resonance images from 21 hypochondriasis patients and 22 well-matched healthy controls. We first analyzed the difference in the GMV between the (...) two groups. We then used the regions showing a difference in GMV between two groups as seeds to perform functional connectivity analysis. Finally, a support vector machine was applied to the imaging data to distinguish hypochondriasis patients from HCs.Results: Compared with the HCs, the hypochondriasis group showed decreased GMV in the left precuneus, and increased GMV in the left medial frontal gyrus. FC analyses revealed decreased FC between the left medial frontal gyrus and cuneus, and between the left precuneus and cuneus. A combination of both GMV and FC in the left precuneus, medial frontal gyrus, and cuneus was able to discriminate the hypochondriasis patients from HCs with a sensitivity of 0.98, specificity of 0.93, and accuracy of 0.95.Conclusion: Our study suggests that smaller left precuneus volumes and decreased FC between the left precuneus and cuneus seem to play an important role of hypochondriasis. Future studies are needed to confirm whether this finding is generalizable to patients with hypochondriasis. (shrink)

Esports is a rapidly growing industry worldwide, and it is making significant inroads in Hong Kong as well. However, owing to debates regarding the distinction between Esports and video gaming and the potential negative effects of engaging in Esports, its development in Hong Kong is still in its infancy. Therefore, this qualitative study investigated the perceptions and attitudes of teenagers and young adults toward Esports development and engagement, using the theory of planned behavior. Twenty-five teenagers and young adults participated in (...) this study, with their ages ranging from 15 to 29 years. Our results revealed the views of Hong Kong teenagers and young adults on the beneficial and deleterious outcomes, subjective norms, and barriers and facilitators of participating in Esports. Additionally, the results of this qualitative study may contribute toward a deeper understanding of Hong Kong Esports players to develop a theory of planned behavior construct for capturing the beliefs and perceptions of Hong Kong teenagers toward Esports. (shrink)

Considering the importance of China’s digital economy, industrial Internet, and high-quality development, this study analyzed China’s urban network from the perspective of the communications technology service industry. Three sub-networks and a comprehensive network were constructed. The density, centrality, and cohesive subgroups of the above network were identified. The results show that: cohesion of urban networks in China is weak and resource sharing is low. From west to east, the urban network forms a multilevel diamond structure in the periphery, a parallelogram (...) structure in the semiperiphery, and a triangle structure in the center. The spatial distribution of cohesive subgroups is scattered, disobeying the first law of geography. By constructing sub-networks and a comprehensive network, the subnetworks that dominate China’s urban networks were identified and their typical characteristics described. This study clarifies the technical support pattern behind China’s digital economy development and industrial internet construction and provides a basis for policy-makers to optimize the country’s high-quality development in the future. (shrink)

This book is a collection of articles on different aspects of university education in China since the late nineteenth century, addressing how far the ideal of modern university education, which has gradually been developed in the West since the age of European Enlightenment, was adopted or transformed by Chinese universities.

Type 2 diabetes mellitus is related to a variety of cognitive impairments that may even progress to dementia. Studies have found the angular gyrus is a cross-modal integration hub that is involved in a variety of cognitive processes. However, few studies have focused on the patterns of resting-state functional connections of the AG in patients with T2DM. This study explored the functional connection between the AG and the whole brain and the relationship between the FC and clinical/cognitive variables in patients (...) with T2DM. 44 patients with T2DM and 43 sex-, age-, and education-matched healthy controls underwent resting-state fMRI and received neuropsychological assessments. Compared with the control group, the T2DM group showed abnormal rsFCs between the AG and multiple brain regions. The FC between the left AG and the left medial temporal lobe in the T2DM group was positively correlated with scores on the Montreal Cognitive Assessment, after a Bonferroni correction. Collectively, patients with T2DM have abnormal FCs between the AG and extensive brain regions that may be related to various cognitive processes. (shrink)

Argues that during the late Imperial period, all three main religious strains in China embraced an ethic that everyone should engage in labor as a crucial component to their personal enlightenment and their duty to society. This is what brings together new Chan (Zen in Japanese) Buddhism; new religious Daoism; and new Confucianism. All three new religions had to overcome traditional elitist biases and moral concerns about working for individual material results. To overcome traditional assumptions and practices, as well (...) as to embrace the priority of working for one's livelihood, required the religious practitioners to resolve tensions within their own minds and often with precepts of earlier forms of their religious traditions. The final section of the book focuses on the changing social status of merchants, their enhanced self-confidence in their identity and profession, and their manifestation of the new work ethics in their mercantile activities, especially from 1500 to 1820. (shrink)

Ben shu tong guo dui yu Li Zhuowu he Yangming xue de chan shi, dui yu Zhongguo qian jin dai bu tong yu xi fang de lu xiang jin xing le bian xi, ren wei"zai Zhongguo si xiang zhong cun zai zhe bu tong yu Ouzhou si xiang shi de zhan kai de Zhongguo du zi de si xiang shi de zhan kai", fan dui yi ban chang jian de, yi Ouzhou de li shi zhan kai he jia zhi (...) guan wei ji zhun de xi fang zhong xin lun li shi guan, cong er zai Zhongguo nei zai de si xiang li lu zhong xun zhao Zhongguo de"jin dai"ji qi"qu she yu fa zhan"; ta hai da po le zai Riben tong xing de dui yu Li Zhuowu tong xin shuo shi ge ren zhu yi biao xian de fu qian shuo fa, ba Li Zhuowu wan qi de fu za si xiang, te bie shi fo jiao si xiang zai ta shen shang de du te ti xian tui xiang dui yu ming dai si xiang ben shen de jie shi. (shrink)

Chinese-speaking older adults usually do not perceive a hearing problem until audiometric thresholds exceed 45 dB HL, and the audiometric thresholds of the average hearing-aid user often exceed 60 dB HL. The purpose of this study was to examine the relationships between cognitive and hearing functions in older Chinese adults with HAs and with untreated hearing loss. Participants were 49 Chinese older adults who used HAs and had moderate to severe HL, and 46 older Chinese who had mild to moderately (...) severe HL but did not use HAs. Multiple linear regression analysis was employed to evaluate how well age, education level, audiometric thresholds, and speech perception in noise were related to performance on general cognitive function, working memory, executive function, attention, and verbal learning tests. Results showed that speech perception in noise alone accounted for 13–25% of the variance in general cognitive function, working memory, and executive function in the UT group, and 9–21% of the variance in general cognitive function and verbal learning in the HA group. Audiometric thresholds did not explain any proportion of the variance in cognitive functioning in the HA or UT group. Thus, speech perception in noise accounts for more variance in cognitive performance than audiometric thresholds, and is significantly associated with different cognitive functions in older Chinese adults with HAs and with untreated HL. (shrink)

ObjectiveTo investigate the short-term effect of music therapy combined with binaural frequency difference therapy on patients with consciousness disorder.Materials and methodsNinety patients with definite diagnosis of disorders of consciousness were selected. These patients were randomly divided into control group, experiment 1 group and experiment 2 group, with 30 patients in each group. The control group was treated with routine clinical treatment and rehabilitation. In experiment 1 group, music therapy was added to the control group. In experimental group 2, music therapy (...) combined with binaural α frequency difference therapy was added to the control group. All patients were assessed before and after 30 treatments. The assessment items included Glasgow Coma Scale, Coma Recovery Scale revised, electroencephalogram, upper somatosensory evoked potential, and brainstem auditory evoked potential.ResultsBefore treatment, there were no significant differences in GCS score, CRS-R score, USEP, BAEP, and EEG scores among the three groups. After 30 times of treatment, GCS score, CRS-R score, USEP, BAEP, and EEG scores in 3 groups were significantly higher than those before treatment. And the consciousness rate of experimental group 2 was better than experimental group 1, experimental group 1 was better than the control group and the difference was statistically significant.ConclusionMusic therapy combined with binaural α frequency difference therapy is more effective in stimulating DOC patients. (shrink)

In economic researches, much effort was devoted to the problem of how to increase the economics of countries. However, the development of a country may fluctuate a lot due to international and domestic problems. Thus, we should also evaluate the robustness of countries against unexpected economic recessions. In this paper, we use perturbation to quantify the robustness of countries using two renowned algorithms: method of reflections and fitness-complexity method. The robustness characterizes the stability of countries’ competitiveness against economic recessions. The (...) experiments in the international trade networks show that FCM could characterize the robustness better than MR. High fitness countries of FCM have strong robustness against economic crises, which enlarges the application fields of FCM. Additionally, we simulate the trade conflict between USA and China. The simulation results show that China suffers much in the trade conflict, while USA loses very little and has strong robustness in this conflict. (shrink)

The main difference between Calvinism and Arminianism lies in different approaches to the solution of the problem of the relation of providentialism and freedom of human freedom. This problem finds in theology its direct reflection in the soteriology, that is, the doctrine of salvation. In practice, however, it goes beyond these limits, since it reflects the attitude of man to the outside world, is the cornerstone of human world understanding, motivates its behavior. Therefore, it is understandable that interest in this (...) topic during the entire existence of mankind, which found its embodiment in various theological and philosophical systems. Due to the fact that baptism plays a significant role in religious processes in Ukraine, occupying officially the fourth place in the number of its communities, uniting about 150 thousand believers, the issue of the issue in its teaching is also of interest. This is all the more since the theological views of a particular religious group are clearly reflected in the practical behavior of its supporters. (shrink)

This book tells about the "History of Zen" in China and Japan. It has altogether 16 chapters. The first eight chapters are about Zen in China and the later eight chapters about Zen in Japan. It is mainly concerned with a detailed account of inheriting lineage and sermons of different Zen schools and sects in China and Japan as well as the specific facts of Chinese monks crossing over to Japan for preaching and Japanese monks coming to China for studying. (...) Chan (Zen) Buddhism first arose in China some fifteen hundred years ago, with Bodhidarma or Daruma being the First Patriarch. It would go on to become the dominant form of Buddhism in China in the late Tang Dynasty, absorbing China's local culture to form a kind of Zen Buddhism with Chinese characteristics. Zen Buddhism has not only exerted considerable influence on Chinese society and culture throughout its history, but has also found its way into Japan and the Democratic People's Republic of Korea. The lineage charts at the end of the book, collected by the author from different corners of the world, represent an invaluable resource. Further, the works and views on Zen of Western scholars introduced in this book are of great reference value for the Zen world. (shrink)

Note: This is an article I wrote in 1953. In recent years there have been new developments in the "debate between man and machines." Machines can "understand" what man says and do things according to human commands, facts that I did not know possible at the time. However, I believe that the ideas contained in this article concerning the views that only physical or material forces can effect changes in the state of matter and that there are two kinds of (...) matter do not need to be revised because of these developments. — Author. (shrink)