We examine the relationship between social insurance contributions and earnings management for publicly listed firms in China. Our empirical results show that the social insurance contributions burden significantly reduces the degree of earnings management by reducing the level of free cash flow. Additionally, the negative relation between social insurance contributions burden and earnings management is more pronounced when the internal and external social insurance pressures are high and when the firms are large non-state-owned enterprises. We also discuss the heterogeneity among (...) firms for different financing constraints, external financing environment, regional marketization, and internal and external corporate governance. Finally, we further find that under the dual collecting system, although the social security administration is a better collecting agency, the local tax bureau acting with full responsibility is more effective than the collecting system. (shrink)

The self-organizing model and expectation-maximization method are two traditional identification methods for switching models. They interactively update the parameters and model identities based on offline algorithms. In this paper, we propose a flexible recursive least squares algorithm which constructs the cost function based on two kinds of errors: the neighboring two-parameter estimation errors and the output estimation errors. Such an algorithm has several advantages over the two traditional identification algorithms: it can estimate the parameters of all the sub-models without prior (...) knowledge of the model identities; has less computational efforts; and can update the parameters with newly arrived data. The convergence properties and simulation examples are provided to illustrate the efficiency of the algorithm. (shrink)

The intellectual debates on wise entrepreneurship behavior such as decision making tend to focus on the relationship between economic rationality and morality, while overlooking the important role affect plays. To fill in this gap, this paper proposes a theoretical framework based on the Confucian concepts of ren and yi and studies their practical manifestation in qing and li 1 for decision making. Drawing from 32 in-depth interviews and 52 vignettes with Chinese SME entrepreneurs, this study has found that qing plays (...) an essential role in decision making. Chinese entrepreneurs had to deal with the dilemma relating to qing and li 1 holistically to reach a balanced outcome in their everyday business practices. As a major contribution, this study extends the study of Confucian ethics by highlighting ren-yi as an important perspective for understanding Chinese entrepreneurial decision making and also for promoting the affective dimensions for entrepreneurial ethical decision making in general. (shrink)

Improving the user stickiness becomes increasingly valued, due to the severe user churn of livestreaming services. Previous studies pay much attention to the influencing factors of technology on user stickiness, ignoring the emotional factors. This study examined the impact of the emotional labor of network anchors on user stickiness in the context of livestreaming service. We extended prior findings in three ways. The results of Study 1 demonstrated that the emotional labor of network anchor positively influenced user stickiness, and immersion (...) experience plays a mediating role. The results of Study 2 demonstrated that the deep acting strategies of emotional labor had a stronger effect when compared with surface acting strategies. The results of Study 3 demonstrated that the effect of emotional labor on user stickiness was stronger for the users with prevention focus compared with promotion focus. Based on the perspective of emotional labor, this study extends the previous research on user stickiness and is valuable for guiding the practice of livestreaming services. (shrink)

With the internationalisation of the Chinese market, Confucian ethics began to draw researchers' attention. However, little research has been conducted in the specific application of Confucian ethics in marketing communication. This article fills in the research gap by examining how Confucian ethics underpins the discourse of Chinese Expo invitations. Chinese sales managers' views are incorporated into the analysis as substantiation of findings. Confucian ethics embraces both qing (emotion) and li (reason) and relevant ethical values such as guanxi (connections), qing, and (...) mianzi (face) play an important role for advertising Expos and trade fairs. The study also highlights the complexities of Chinese Expo advertising that is embedded in inviting behaviour. These findings shed light on understanding Confucian ethics in marketing communications in general and have implications for ethical international marketing and advertising practices. (shrink)

How a hybrid Confucian-engendered form of governance might solve today’s political problems What might a viable political alternative to liberal democracy look like? In Against Political Equality, Tongdong Bai offers a possibility inspired by Confucian ideas. Bai argues that domestic governance influenced by Confucianism can embrace the liberal aspects of democracy along with the democratic ideas of equal opportunities and governmental accountability to the people. But Confucianism would give more political decision-making power to those with the moral, practical, and intellectual (...) capabilities of caring for the people. While most democratic thinkers still focus on strengthening equality to cure the ills of democracy, the proposed hybrid regime—made up of Confucian-inspired meritocratic characteristics combined with democratic elements and a quasi-liberal system of laws and rights—recognizes that egalitarian qualities sometimes conflict with good governance and the protection of liberties, and defends liberal aspects by restricting democratic ones. Bai applies his views to the international realm by supporting a hierarchical order based on how humane each state is toward its own and other peoples, and on the principle of international interventions whereby humane responsibilities override sovereignty. Exploring the deficiencies posed by many liberal democracies, Against Political Equality presents a novel Confucian-engendered alternative for solving today’s political problems. (shrink)

Radical personal and systemic social transformation is urgently needed to address world-wide violence and inequality, pervasive moral confusion and corruption, and the rapid, unprecedented global destruction of our environment. Recent years have seen an embrace of intersubjectivity within discourse on educational transformation within academia and the public sphere. As well, there has been a turn toward contemplative education initiatives within North American schools, colleges and universities. This article contends that these turns might benefit from openness to the ontologies, epistemologies, and (...) ethics of the ‘wisdom traditions’ from which many contemplative practices are drawn. To illustrate this point, we discuss the value of intercultural philosophy of education, and introduce Eastern philosophical ideas, specifically, the Shambhala Buddhist notion of the nondual ground and wisdom of basic goodness and related teachings. We detail how awareness of basic goodness and its holistic expression in the ground, path, and fruition of Shambhala teachings can open vital questions regarding intersubjectivity, challenge and reinvigorate aspects of current engagements with contemplative practices, and provide significant insights and educational paths for transformational endeavours in neoliberal times. Informed by our learning from Shambhala, we conclude with a deepened understanding of intercultural philosophy of education. (shrink)

Cross-cultural competence is often studied as part of the foreigner's one-way adaptation to the host culture while ignoring the dynamic nature of adaptation at the discourse level of interactions. To address this issue, this article proposes a conceptual model to study cross-cultural discursive competence exhibited in individual interactions in business settings. The model is based on relational empathy and genre theories and, in particular, it develops the notional concepts of `cultural space' and `text reconstruction' that stress a two-way cultural adaptation (...) underpinned by building relational empathy and intercultural alliances. In addition, the study proposes that the triangulation of cultural, institutional and sociocognitive spaces is the key to understanding and interpreting text reconstruction as a dynamic process of two-way cultural adaptation. The three-space model is exemplified through an analysis of cross-cultural interactions that occurred at a business negotiation meeting. (shrink)

Green Human Resource Management supports promoting and incorporating sustainable development with regard to their resources. Managers and customers actively utilize the limited resources efficiently and effectively to accomplish environment-friendly goals and objectives. The study focuses on investigating the moderating role of diffidence between Green HRM, among eco-friendly behavior and Employee Performance of frontline employees of the hospitality sector. Two hundred ten individuals particapted in the research from hospitality sector with regard to examine green HRM policies of employees along with their (...) influence on consumer buying behvaiour. Frontline employees incorporated the data on HRM performance, eco-friendly behavior, and diffidence. Besides, consumers gave their opinion on consumer buying behavior. The study’s findings revealed that Green HRM, aka Green HRM, directly impacts consumer behavior. In addition to this diffidence moderates the relationship between Green HRM and employee performance and employee eco-friendly behavior. Besides, future studies can explore the clothing and banking sector as the current study was conducted in fast food sector. (shrink)

Understanding differences in communication styles is becoming increasingly important in intercultural business communication as more and more countries are involved in doing business internationally and more and more people are doing business with mainland China. This article aims to compare the structural moves used in English and Chinese sales letters from social, intercultural and pragmatic perspectives. It has been argued that the study of text styles such as linearity and circularity in comparative rhetoric may not be sufficient to reflect the (...) overall features of the genres involved. Therefore a holistic approach based on genre study and schema theory has been employed to explore the communicative purposes and various levels of the text. Hall's high- and low-context cultures and cross-cultural pragmatics have also been incorporated to enrich the genre approach. A corpus of 40 sales letters was examined and it was found that Chinese sales letters share similar marketing strategies with English letters as the Chinese economy is becoming increasingly decentralized and privatized. Differences in communication patterns between these letters were identified, however, and shown to be largely due to a number of factors such as the specific values and beliefs of each culture and the different business practice in mainland China. (shrink)

This paper proposes a Confucian wisdom perspective to study entrepreneurship practice in the Chinese transition economy. It argues that existing research on Chinese entrepreneurship has not paid adequate attention to qing (positive affects), which is an integral part of Confucian wisdom. It is essential to investigate qing and its interaction with li (reason relating to rules and regulations) and cognitive processes within the institutional context of the transition economy. To address this issue, this paper integrates traditional practical Confucian wisdom and (...) Western institution theory to develop a theoretical framework for understanding practically wise entrepreneurship in China. The model is applied to the analysis of interview results with Chinese entrepreneurs, who indicated that they applied Confucian wisdom in starting up and developing their businesses. This finding has theoretical and practical implications for entrepreneurship development and training. (shrink)

But what is the message of China's rise as an economic and political power? Tongdong Bai addresses this pressing question by examining the history of political theories and practices from China's past, and showing how it impacts upon the present. Chinese political traditions are often viewed as "authoritarian" (in contrast with "Western" democratic traditions), but the historical reality is much more complex and there is a need to understand the political values shaping China. Bai argues that the debates between China's (...) two main political theories - Confucianism and Legalism - anticipate themes in modern political thought and offer resources for thinking about contemporary political problems. This groundbreaking work offers a insight into the political history and thought of a nation. (shrink)

With the high frequency and intensity of worldwide disasters, cause-related marketing campaigns with sudden disasters are becoming increasingly popular. However, little is known about whether and how cause acuteness may influence consumer attitudes. This research aims to extend this research area through investigating the relationship between cause acuteness and consumer attitudes toward the product, as well as its underlying mechanism and boundary conditions. Based on a moral psychology perspective, we propose a theoretical model focusing on the mediating role of moral (...) elevation in influencing consumer attitudes. This model also incorporates product-cause fit and information transparency as moderators underpinning necessary conditions that are likely to lead to positive consumer attitudes. Four empirical studies were conducted to test our model. Our research results reveal that consumers have more positive attitudes toward the product associated with a sudden disaster than with an ongoing tragedy. Furthermore, the positive effect of cause acuteness on consumer attitudes is mediated by enhanced moral elevation, which occurs under the conditions of high product-cause fit and high information transparency. (shrink)

A growing body of research explores emoji, which are visual symbols in computer mediated communication (CMC). In the 20 years since the first set of emoji was released, research on it has been on the increase, albeit in a variety of directions. We reviewed the extant body of research on emoji and noted the development, usage, function and application of emoji. In this review article, we provide a systematic review of the extant body of work on emoji, reviewing how they (...) have developed, how they are used differently, what functions they have and what research has been conducted on them in different domains. Furthermore, we summarize directions for future research on this topic. (shrink)

Recent studies have demonstrated neural overlap between resting state activity and self-referential processing. This “rest-self” overlap occurs especially in anterior cortical midline structures like the perigenual anterior cingulate cortex (PACC). However, the exact neurotemporal and biochemical mechanisms remain to be identified. Therefore, we conducted a combined electroencephalography (EEG)-magnetic resonance spectroscopy (MRS) study. EEG focused on pre-stimulus (e.g., prior to stimulus presentation or perception) power changes to assess the degree to which those changes can predict subjects’ perception (and judgment) of subsequent (...) stimuli as high or low self-related. MRS measured resting state concentration of glutamate, focusing on PACC. High pre-stimulus (e.g., prior to stimulus presentation or perception) alpha power significantly correlated with both perception of stimuli judged to be highly self-related and with resting state glutamate concentrations in the PACC. In sum, our results show (i) pre-stimulus (e.g., prior to stimulus presentation or perception) alpha power and resting state glutamate concentration to mediate rest-self overlap that (ii) dispose or incline subjects to assign high degrees of self-relatedness to perceptual stimuli. (shrink)

The compatibility between Western democracy and other cultures, and the desirability of democracy, are two important problems in democratic theory. Following an insight from John Rawls’s later philosophy, and using some key passages in Mencius, I will show the compatibility between a ‘thin’ version of liberal democracy and Confucianism. Moreover, elaborating on Mencius’s ideas of the responsibility of government for the physical and moral well-being of the people, the respectability of the government and the ruling elite, and the competence-based limited (...) political participation, I shall explore the Mencian criticisms of some ‘thick’ democratic ideas. Through the discussion in this paper, I hope to show the relevance of Confucianism to contemporary political philosophy and society. (shrink)

This paper describes a theoretical framework of ecological phase transitions for modeling tree-grass dynamics and analyzing the shifts or phase transitions from one vegetation structure to another in the southern Texas landscape. This framework implements the integration of percolation theory, fractal geometry and phase transition theory as a method for modeling the spatial patterns of tree-grass dynamics, and nonlinear Markov non-equilibrium thermodynamic stability theory as a method for characterizing temporal tree-grass dynamics and phase transition. An historical sequence of aerial photographs (...) at a Prosopis - thornscrub savanna parkland site in southern Texas was used to determine the parameters of the models. The preliminary analytical result accords well with current understanding and field survey of vegetation dynamics in the southern Texas landscape. The potential of such approaches and other relevant theories such as self-organized criticality and synergetics to vegetation dynamics is also discussed. (shrink)

ObjectiveThis study took users of short-form mobile videos as research participants to explore the role of their boredom proneness in mediating the relationship between the use of mobile social media and subjective well-being.MethodsA sample of 656 users was evaluated by the Problematic Mobile Social Media Usage Assessment Questionnaire, General Well-Being Schedule, and Boredom Proneness Scale.ResultsFirstly, significant interactions were found between monthly living expenses and the UMSM of the participants, which were recognized as factors affecting SWB. Secondly, the level of living (...) expenses had little effect on the high-level and low-level groups of the UMSM but imposed a significant impact on the medium-level group. Thirdly, the UMSM showed an influence that could positively predict boredom; both the UMSM and boredom demonstrated a negative predictive effect on SWB.ConclusionThe findings indicate that the inappropriate use of mobile social media negatively affects users’ subjective well-being; boredom partially mediated the relationship between the use of mobile social media and SWB. (shrink)

Studies have shown that internal whistleblowing could be utilized as an effective way to stop an organization’s unethical behaviors. This study investigates the relationship between ethical leadership and internal whistleblowing by focusing on the mediating role of employee-perceived organizational politics and the moderating role of moral courage. An analysis of data collected at three phases indicates that employee-perceived organizational politics partly mediates the relationship between ethical leadership and internal whistleblowing. Also, moral courage is found to moderate the effect of employee-perceived (...) organizational politics on internal whistleblowing and the indirect effect of ethical leadership on internal whistleblowing via employee-perceived organizational politics. Theoretical and practical implications of these results are discussed. (shrink)

Journal of Philosophy of Education, EarlyView.

This study investigates how board size and occupational background of directors differentially influence social performance in for-profit and non-profit organizations. Using data from California hospitals, we develop a quantitative measure of social performance and provide the following empirical evidence. First, board size is negatively (positively) associated with social performance in for-profit (non-profit) hospitals. Second, the presence of government officials on the board is negatively (positively) related to social performance in for-profit (non-profit) hospitals. Third, representation of physicians on the board is (...) positively associated with social performance in for-profit hospitals, whereas their presence is not significantly related to social performance in non-profit hospitals. Our findings highlight the different effects of governance mechanisms on social performance in for-profit and non-profit organizations. (shrink)

An accumulating amount of research has documented the harmful effects of abusive supervision on either its victims or third parties (peer abusive supervision). The abusive supervision literature, however, neglects to investigate the spillover effects of abusive supervision through third-party employees’ (i.e., peers’) mistreatment actions toward victims. Drawing on social learning theory, we argue that third parties learn mistreatment behaviors from abusive leaders and then themselves impose peer harassment and peer ostracism on victims, thereby negatively affecting victims’ performance. Further, we posit (...) that, if a victim has a proactive personality, this will weaken these indirect, negative effects. We conducted two studies, both with three-wave longitudinal data, to verify the hypotheses. The results of Study 1 evidence the significant indirect effects of abusive supervision on employee creative performance via both peer harassment and peer ostracism. Contrary to our moderation hypothesis, the analysis shows that victims’ proactive personality strengthens rather than weakens the negative indirect effects of peer harassment. Study 2 generally replicated the results of Study 1 with employee’s objective job performance as outcome. Our research contributes to the abusive supervision literature by highlighting a social learning process of third-party peer mistreatment, suggesting a spillover channel of abusive supervision on the victim’s performance. (shrink)

With the rapid growth of various complex networks, link prediction has become increasingly important because it can discover the missing information and predict future interactions between nodes in a network. Recently, the CAR and CCLP indexes have been presented for link prediction by means of different triangle structure information. However, both indexes may lose the contributions of some shared neighbors. We propose in this work a new index to make up the weakness and then improve the accuracy of link prediction. (...) The proposed index focuses on a new triangle structure, i.e., the triangle formed by one seed node, one common neighbor, and one other node. It emphasizes the importance of these triangles but does not ignore the contribution of any common neighbor. In addition, the proposed index adopts the theory of resource allocation by penalizing large-degree neighbors. The results of comparison with CN, AA, RA, ADP, CAR, CAA, CRA, and CCLP on 12 real-world networks show that the proposed index outperforms the compared methods in terms of AUC and ranking score. (shrink)

This study uncovers a new finding on the impact of CEO tenure on corporate social and environmental performance (CS&EP) in coastal and non-coastal areas of China using fixed-effect panel data regression models. The Two-Stage Least Squares instrumental panel regression is used to validate the veracity of the empirical results. To this end, we extract data from all non-financial Chinese listed firms for the period of 2009 to 2015. By applying the multivariant framework, the findings of the study exhibit a negative (...) and significant effect of CEO tenure on CS&EP. Moreover, this study shows that firms with head offices in coastal areas of China tend to weaken the negative impact of CEO tenure on CS&EP, indicating that CS&EP is more focused in coastal areas of China than non-coastal ones. The findings suggest that the increase in CEOs’ CS&EP in the early years of their service tenure tends to increase their compensation packages. This study is useful for policymakers to link CS&EP with firm economic practices to attain sustainable development objectives. (shrink)

This article sheds new light on Karl Marx’s theoretical legacy to promote educational philosophy and theory in science, technology, engineering, arts, and mathematics (STEAM) education. Accordingly, this article selects Marxian thought as an exemplar case to elaborate critical pedagogy and aesthetics and culminate with an overview of the Marxian approach to the theoretical underpinnings of STEAM education. Hence, the article critically reviews Marx’s original works and earlier Marxian scholars’ contributions to extending critical pedagogy and its applications to the STEAM paradigm (...) and informational and communication technology (ICT) development. This article critiques notable structural problems of STEAM education that produce power differentials such as educational gaps and digital divides in the current age of digital capitalism. Given the context, this article refines art and communication theories through the lens of his biography and writings. Additionally, this article incorporates the Marxian viewpoints about reproduction and aesthetic literacy into STEAM education. Overall, this article reviews the theoretical legacy of Marx and his essential critical and pedagogical theory, calling on scholars to pay close attention to re-orienting STEAM pedagogy as an emerging multidisciplinary field. (shrink)

In this paper, we propose an understanding of philosophy of education as cultural and intercultural work and philosophers of education as cultural and intercultural workers. In our view, the discipline of philosophy of education in North America is currently suffering from measures of insularity and singularity. It is vital that we justly and respectfully engage with and expand our knowledge and understanding of sets of conceptual and life-practice resources, and honor and learn from diverse histories, cultures, and traditions. Such honoring (...) provides responsive conditions for our coming together in and across differences in order that we may productively and creatively address and overturn grammars of violence, destruction, and dis-ease in these complexly troubled times. Committing ourselves to deconstructing historical and contemporary beliefs, values, and practices that are compromising human and planetary flourishing, we undertake responsibilities to go cross-cultural and intercultural. (shrink)

The rapid development of computers and technology affects modern daily life. Individuals in the digital age need to develop computational thinking skills. Existing studies have shown that programming teaching is conducive to cultivating students’ CT, and various learning models have different effects on the cultivation of CT. This study proposed a problem-oriented learning model that is closely related to programming and computational thinking. In all, 60 eighth-grade students from a middle school in China were divided into an experimental group which (...) adopted the POL model, and a control group which adopted the lecture-and-practice learning model. The results showed that the students who were instructed using the POL model performed better than those who were instructed using the LAP model on CT concepts, CT practices, and CT perspectives. Significant differences were found for CT concepts and CT perspectives, but not for CT practices. Findings have implications for teachers who wish to apply new learning models to facilitate students’ CT skills, and the study provides a reference case for CT training and Python programming teaching. (shrink)

Cooperative innovation has become a critical method for freight logistics firms in supply chain management. The previous study has proved that relational embeddedness has a positive effect on service innovation performance. However, the influence of organizational learning capacity has been widely ignored. This study focuses on explaining the mechanism of OLC on the relationship between RE and innovation performance of freight logistics service. Firstly, a theoretical model is constructed based on Social Network Theory, and four research hypotheses are presented. Secondly, (...) a sample of 236 respondents from freight logistics firms in China is analyzed to test the hypotheses. Finally, several management implications and recommendations are suggested. The research results demonstrate that both RE and OLC have positive effects on IPFLS. Meanwhile, OLC partially mediates the relationship between RE and IPFLS. The findings provide practical guidance for managers to strengthen the relationship with partners and enhance OLC. (shrink)

AbstractWe show that social capital has a strong mitigating effect on financial adviser misconduct in the United States. Moreover, advisers who have committed misconduct are also more likely to relocate to counties with a relatively lower level of social capital than that of his previously residing county. These findings provide support for both the deterrence and displacement effects of social capital on financial adviser misconduct, and are robust to tests that address potential endogeneity concerns. Our results shed new light on (...) social capital as an informal governing and monitoring mechanism against individual unethical behavior. (shrink)

In this essay, the understanding of naturalness and of ruling without taking unnatural actions in the "Laozi" will be clarified and elaborated on, and it will be argued that the "Laozi" offers a theoretically adequate and realistic proposal to address both the problems of its times and some of the problems of modernity.