This study examines the influence of firm governance structures (board size, independence, CEO duality, director share ownership, and board meeting frequency) in relation to carbon emission disclosures by high-polluting Chinses firms. In addition, the study further examined the moderating role of earnings management on this relationship. In line with stakeholder and agency theories, our study identified that the large and independent boards exercise and demonstrate a higher degree of carbon emission disclosures. However, CEO duality and director share ownership are associated (...) with lower carbon emission disclosures. In addition, the study determined that higher earnings management results in a reduced level of carbon emission disclosures. Lastly, a firm earnings management strategy moderates the relationship between a firm governance structure and its carbon emission disclosures. The findings from the study are consistent with multiple econometric models and variables. The findings from the study contribute to the literature in the areas of firm corporate governance and carbon emission disclosures by documenting the moderating role of earnings management, which is not evident in previous studies; provide an enhanced perspective on the implications for firms, regulators, policymakers, and stakeholders who have an interest in reducing carbon emissions and advancing climate change mitigation goals in line with UN's Sustainable Development Goal (SDG) 7: climate action, and zero emissions goal by 2050. (shrink)

John Rawls assumes that in the original position, under the veil of ignorance, after bargaining amongst each other, free, equal, moral and rational persons would make a rational decision to accept the principles of justice as fairness and thus the principles are established. Critics, however, question the authenticity and validity of this justification strategy. When rational individuals take the principles of justice as an original agreement, it is not a real contract. Rawls’s conception of justice as fairness is just a (...) personal notion, some individuals may accept it, but it is impossible to be accepted by all human beings in a real world. Therefore there is a justification/acceptance paradox of those principles which are the core of his political philosophy. So how should we justify those principles? Its answers may be provided not in the light of a philosophical justification but of a scientific one. (shrink)

John Rawls assumes that in the original position, under the veil of ignorance, after bargaining amongst each other, free, equal, moral and rational persons would make a rational decision to accept the principles of justice as fairness and thus the principles are established. Critics, however, question the authenticity and validity of this justification strategy. When rational individuals take the principles of justice as an original agreement, it is not a real contract. Rawls’s conception of justice as fairness is just a (...) personal notion, some individuals may accept it, but it is impossible to be accepted by all human beings in a real world. Therefore there is a justification/acceptance paradox of those principles which are the core of his political philosophy. So how should we justify those principles? Its answers may be provided not in the light of a philosophical justification but of a scientific one. (shrink)

Mystical religious experiences typically purport to engage with the transcendent and often claim to involve encounters with spiritual entities or a detachment from the material world. Daoism diverges from this paradigm. This paper examines Daoist mystical experiences of bodily transformations and explores their epistemological implications. Specifically, we defend the justificatory power of Daoist somatic experiences against the disanalogy objection. The disanalogy objection posits that mystical experiences, in contrast to sense perceptions, are not socially verifiable and thereby lack prima facie epistemic (...) value. We argue that some Daoist mystical bodily states, being essentially spatiotemporal, are exempt from this challenge. This leads to a broader understanding of mysticism and offers a partial resolution to the disanalogy objection. (shrink)

The autophagy initiation complex is brought about via a highly ordered and stepwise assembly process. Two crucial signaling molecules, mTORC1 and AMPK, orchestrate this assembly by phosphorylating/dephosphorylating autophagy‐related proteins. Activation of Atg1 followed by recruitment of both Atg9 vesicles and the PI3K complex I to the PAS (phagophore assembly site) are particularly crucial steps in its formation. Ypt1, a small Rab GTPase in yeast cells, also plays an essential role in the formation of the autophagy initiation complex through multiple regulatory (...) pathways. In this review, our primary focus is to discuss how signaling molecules initiate the assembly of the autophagy initiation complex, and highlight the significant roles of Ypt1 in this process. We end by addressing issues that need future clarification. (shrink)

Stephen Yablo’s notion of proportionality, despite controversies surrounding it, has played a significant role in philosophical discussions of mental causation and of high-level causation more generally. In particular, it is invoked in James Woodward’s interventionist account of high-level causation and explanation, and is implicit in a novel approach to constructing variables for causal modeling in the machine learning literature, known as causal feature learning (CFL). In this article, we articulate an account of proportionality inspired by both Yablo’s account of proportionality (...) and the CFL account of variable construction. The resulting account has at least three merits. First, it illuminates an important feature of the notion of proportionality, when it is adapted to a probabilistic and interventionist framework. The feature is that at the center of the notion of proportionality lies the concept of “determinate intervention effects.” Second, it makes manifest a virtue of (common types of) high-level causal/explanatory statements over low-level ones, when relevant intervention effects are determinate. Third, it overcomes a limitation of the CFL framework and thereby also addresses a challenge to interventionist accounts of high-level causation. (shrink)

Widespread unethical corporate misconduct in an industry triggers industry-wide crises. This research investigates how industry misconduct affects consumers’ trust in the industry, by incorporating insights from a micro-level psychological aspect of institutions. The conceptual framework proposes that consumer legitimacy judgement lies at the core of industry trust, following an industry-wide crisis. The results demonstrate that perception of normalisation of misconduct affects industry trust through consumer legitimacy judgement. Moreover, the PNM-CLJ-industry trust relationship is stronger during industry-wide crises compared with crises that (...) involve only one firm, and this relationship is not dependent on the frequency of crises. This research contributes to the knowledge of product-harm crisis by deepening understanding of the trust erosion mechanism during industry-wide crises, with a focus on legitimacy judgement. The findings have implications for prevention of industry-wide crises and for boosting ethically desirable business activities. (shrink)

Tribunals have come to depend increasingly on expertise for determining the facts in cases. However, current legal methods have proved problematic to work with. This paper argues that, as a special model of public understanding of science, assessing expertise should consider source credibility of expertise from internal aspects, including scientific validity and reliability, and external aspects involving the credibility of experts. Using the Carneades Argumentation System we show that the internal and the external aspects are mediated by the structure of (...) the argument from expert opinion with its matching set of critical questions. (shrink)

The era of sustainable transformation has witnessed an increase in corporate environmental, social, and governance (ESG) disclosure waves. Using Chinese A-share listed companies from 2016 to 2021 as a sample, this study adopted textual analysis and machine-learning techniques to analyze ESG reports and explore the imitation behavior of ESG disclosures in emerging Chinese markets for the first time. The results show imitation behavior exists in corporate ESG disclosures from the perspective of group association. Regarding the imitation object, enterprises tend to (...) choose the peer average level as a reference rather than the best enterprise in the same industry, which reveals the inherent law that enterprises' ESG disclosures are satisfied with compliance rather than championship. In terms of effects, the ESG-mimetic isomorphic pressure has no incremental information effect but has an efficiency optimization effect. Furthermore, the imitation intensity and impact effects of ESG disclosure behavior exhibit heterogeneity owing to differences in properties, sales growth rates, and external attention. This study expands the motivation for corporate ESG disclosure behavior and enriches the empirical evidence for institutional isomorphism. (shrink)

Corporate social responsibility (CSR) activities have become increasingly prevalent in retail settings. In franchised organizations, franchisors typically design and coordinate these activities, leaving operational execution to franchisees. Meanwhile, franchisors may introduce new corporate-led CSR activities over time. Even though changes to CSR activities may refocus outlets’ attention on a CSR initiative, they may also disrupt an outlet’s ongoing CSR routines. Using a longitudinal, secondary dataset consisting of an eight-year panel for a national, franchised restaurant chain, we examine CSR performance dynamics (...) in the presence of two distinct types of CSR activities: an ongoing CSR routine and a distinct, temporary CSR campaign. We find that, when resuming the CSR routine after a temporary CSR campaign, outlets’ performance in CSR routines drops significantly (i.e., immediate decay), then improves gradually (i.e., protracted recovery). We also consider the moderating role of an outlet’s experience, finding that experience stabilizes these decay and recovery cycles. Our findings represent a first step in developing a longitudinal understanding of how a firm’s short-term CSR campaigns may impact ongoing CSR routines, thus contributing to the knowledge of CSR activity development and routinization. (shrink)

Corporate social responsibility (CSR) is becoming increasingly important in China. This paper investigates the implementation of instruments for dimensions of CSR that are relevant for the Chinese context and the challenges that Chinese companies face. Based on a survey among 109 Chinese companies, we find that formal instruments to implement CSR are rather common. Companies spend most effort in improving the economic aspects of CSR, such as competitiveness, product innovation and process innovation. Only a small minority of the companies set (...) concrete targets and report the realization of these targets for social and environmental goals. This indicates that the attention to social and environmental aspects of CSR is still rather loose. The most important challenges for improving CSR are strong competitive pressure, insufficient support from the government and/or nongovernmental organizations and high costs of CSR implementation. Multiple regression analysis shows that the use of instruments is positively related to company size and foreign ownership and negatively related to lack of resources and support for CSR by investors and consumers. (shrink)

There has been much research into teacher beliefs about teaching and learning as seen in the general teacher education literature. In the field of language teacher education, this line of research has been evolving, with the recent trend being streamlined into “teacher cognition” as a generic or umbrella term. Despite increasing amounts of research output so far, research into foreign language teachers’ cognitions about their own teaching and decision-making is still insufficient, particularly with regard to university-level English-as-a-foreign-language (EFL) teachers in (...) China. Drawing on Vygotsky’s Sociocultural Theory, this qualitative research focused on EFL teachers’ cognitions about form-focused instruction in Chinese university settings. It intended to discover how teachers’ cognitions changed when they were expected to teach in actual classrooms and what factors contributed to these changes. Data collected from four teacher-participants through semi-structured interviews, classroom observations and follow-up stimulated recall interviews showed participants’ support forfocus-on-forminstruction, which means they not only paid attention to the grammatical form of the language but also to the meaning it is intended to convey. However, data also showed that the teacher-participants shifted fromfocus-on-formtofocus-on-formSinstruction in actual teaching, which suggests that they might have realized the challenges of carrying out teaching activities surroundingfocus-on-formand would like to take an easier approach by only teaching the grammar of the language byfocusing on formS. Such incongruences are interpreted with reference to a plethora of sociocultural factors including traditional Chinese thinking and institutional expectations. The implications of the findings for stakeholders in universities, including faculty members, students, and curriculum developers in similar contexts, are also discussed. (shrink)

本书介绍了职业道德的特征、社会主义职业道德的基本原则和规范,职业道德的教育、修养和评价等内容。.

The target article by David Alfandre et al. offers a new ethical framework to guide COVID-19 contingency surge planning and response, and applies this ethical framework to three case example...

Business Ethics, the Environment &Responsibility, EarlyView.

This study aims to explore the current situation and strategy formulation of sports psychology teaching in colleges and universities following adaptive learning and deep learning under information education. The informatization in physical education, teaching methods, and teaching processes make psychological education more scientific and efficient. First, the relevant theories of adaptive learning and deep learning are introduced, and an adaptive learning analysis model is implemented. Second, based on the deep learning automatic encoder, college students’ sports psychology is investigated and the (...) test results are predicted. Finally, the current situation and development strategy of physical education in colleges and universities are analyzed. The results show that when the learning rate is 1, 0.1, and 0.01, there is no significant change in the analysis factors of recall, ndcg, item_coverage, and sps. When the learning rate is 1, their analysis factors change obviously, and it is calculated that the optimal learning rate of the model is 1. And the difficulty of the recommended test questions by using the sports psychology teaching method based on adaptive learning and deep learning is relatively stable. The test questions include various language points of sports psychology. Compared with others methods, adaptive learning and deep learning can provide comprehensive test questions for sports psychology teaching. This study provides technical support for the reform of sports psychology teaching in colleges and universities and contributes to optimizing the information-based teaching mode. (shrink)

Law article prediction is a task of predicting the relevant laws and regulations involved in a case according to the description text of the case, and it has broad application prospects in improving judicial efficiency. In the existing research work, researchers often only consider a single case, employing the neural network method to extract features for prediction, which lack the mining of related and common element information between different data. In order to solve this problem, we propose a law article (...) prediction method that integrates the characteristics of common elements. It can effectively utilize the co-occurrence information of the training data, fully mine the relevant common elements between cases, and fuse local features. Experiments show that our method performs well. (shrink)

The dissertation project is a study of the rhetoric of "enlightenment" and the philosophy of modernity. It addresses two seemingly unrelated questions: "what is enlightenment?" and "what is May Fourth?" The investigation of these two questions is located in the contexts of Kant-Foucault-Habermas's dialogue on "what is enlightenment?" and Western sinology's re-presentation of Chinese modernity. One of the objectives of the present study is to critique modern sinology's re-presentation of Chinese modernity, which has reduced the latter into a latent statement (...) of the Enlightenment and a derivative language of Reason, and hence, to seek to determine the conditions of possibility to address the question of "what is May Fourth?" ;The study attempts to identify the problematics in the Kant-Foucault-Habermas context, in which enlightenment was treated as an enterprise to bridge the gap between theoretical reason and practical intelligence, reason and unreason, and expert knowledge and everyday praxis. The study suggests that mediation of hermeneutic understanding of text/tradition with political commitment to organize an enlightened society was treated differently in Confucian and modern Chinese political philosophy and historiographical discourse. Examination of that treatment, the study points out, may help provide a framework to further reflect upon some unresolved problems and anticipate some pratical difficulties in the Western genealogy of enlightenment. (shrink)

BackgroundNurses working in the intensive care unit clung tenaciously to their job during the COVID-19 pandemic in spite of enduring stressed psychological and physical effects as a result of providing nursing care for the infected patients, which indicates that they possessed a high degree of professionalism and career calling. The aim of this study was to explain the associations between resilience, thriving at work, and ethical leadership influencing the calling of ICU nurses.MethodsFrom December 2020 to January 2021 during the COVID-19 (...) pandemic, a cross-sectional survey of 15 provinces in China was conducted using an online questionnaire. A total of 340 ICU nurses completed sufficient responses to be used in the study. Sociodemographic factors, job demographic factors, resilience, calling, thriving at work, and ethical leadership were assessed using the questionnaire. General linear modeling, hierarchical linear regression analysis, and generalized additive model were performed to examine all the considered research hypotheses.ResultsResilience was positively and significantly associated with calling. Moreover, thriving at work partially mediated the relationship between resilience and calling. The indirect effect of resilience on calling was 0.204, and the direct effect of resilience on calling through thriving at work was 0.215. The total effect of resilience on calling was 0.419. In addition, ethical leadership played a moderating role in the relationship between resilience and calling.ConclusionGreater resilience can positively predict increased calling among Chinese ICU nurses during the COVID-19 pandemic. Moreover, thriving at work is a mechanism that partly transmits the positive effects of resilience on calling. Overall, nurses possessing greater resilience tend to maintain thriving at work in the face of such adversity, further resulting in subsequently increased calling. Besides, findings suggest that there is stronger influence of resilience on calling among nurses working in an organization managed by an ethical leader. The current findings may offer two insights for nursing practitioners and policymakers in the postpandemic world. First, resilience training and intervention are necessary to foster nurses' sense of thriving at work in the nursing industry, further promoting career calling. Second, better training and effort on the development of ethical leadership for leaders in nursing practice are essential to encourage followers to engage in social learning of ethical behaviors and abiding by normatively appropriate conduct, further enacting prosocial values and expressing moral emotions. (shrink)

In recent years, attention to researchers’ scientific misconduct has increased dramatically. Although existing research reflects a shared value that occupational calling is an ethical good (i.e., being more likely to make ethical choices), no empirical study has yet examined the ethical outcomes of occupational calling. Drawing on the integrated ethical decision-making model (I-EDM), this study first investigated _whethe_r occupational calling inhibits researchers’ unethical decision-making. Secondly, it examined _why_ and _when_ occupational calling relates to researchers’ unethical decision-making. The findings from a (...) four-wave survey, with 257 researchers working in research roles in universities in China, reveal that occupational calling (time 1) inhibits researchers’ unethical decision-making (time 4). Moral disengagement (time 3) provides an explanation for the negative link between occupational calling (time 1) and unethical decision-making (time 4). The moderated mediation analysis further shows that the inhibitory effect of occupational calling (time 1) on researchers’ unethical decision-making (time 4) disappears when the work-unit structure (time 2) is perceived to be organic. These findings provide meaningful theoretical and practical implications for research and practice. (shrink)

Direct electrical stimulation has been widely applied in both guidance of lesion resection and scientific research; however, the design and selection of intraoperative cognitive mapping tasks have not been updated in a very long time. We introduce updated mapping tasks for language and non-language functions and provide recommendations for optimal design and selection of intraoperative mapping tasks. In addition, with DES becoming more critical in current neuroscientific research, a task design that has not been widely used in DES yet was (...) introduced for more delicate mapping of brain functions especially for research purposes. We also illustrate the importance of designing a common task series for DES and other non-invasive mapping techniques. This review gives practical updated guidelines for advanced application of DES in clinical and neuroscientific research. (shrink)

Most of the existing literature on social preferences either tests whether certain characteristics of the social context influence individual decisions, or tries to estimate parameters of social preference functions describing such behavior at the level of the entire population. In the present paper, we are concerned with measuring parameters of social preference functions at the individual level. We draw upon concepts developed for eliciting other types of utility functions, in particular the literature on decision making under incomplete information. Our method (...) derives parameters of social preference functions from indifference statements about the distribution of payoffs a group. We apply our method in a controlled social preference experiment to establish the external validity of estimated parameters. Our results show the expected relationships to some external factors and also a strong correspondence between parameter estimates and factors that, according to the subjects’ own descriptions, influenced their behavior. We also find that some concepts discussed in the literature on social preferences, in particular envy toward players receiving a larger payoff, have very diverse and complex effects at the individual level. (shrink)