為什麼說「上有所好，下必甚焉」

 

為什麼說「上有所好，下必甚焉」

「上有所好，下必甚焉」這句中文諺語，指的是上位者有什麼喜好，下面的人就會有樣學樣，而且做得更過頭。從社會心理學的角度來看，這個現象強烈地說明了社會影響力、從眾行為和領導力動態。它揭示了身處權力高位者的行為、偏好和態度，如何被其下屬模仿，甚至是誇大。這不只是一種單純的模仿，更是多種心理驅動因素複雜交織的結果。

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諺語背後的社會心理學理論

這句諺語的理論根源於幾個核心的社會心理學原則：

1. 從眾與社會規範： 人類天生有著強烈的歸屬感和融入群體的渴望。當一位領導者或高階層人士表現出某種特定的行為或偏好時，他們實際上是在建立一種社會規範。下屬會觀察並遵從這些規範，以避免被社會排斥並獲得認同。這是一種資訊性社會影響，人們會向他人（尤其是權威人士）尋求關於如何正確行事的指導。同時，它也是一種規範性社會影響，人們為了被群體喜歡和接受而選擇從眾。

2. 獎勵與懲罰（操作制約）： 人們的行為受到獎勵的驅動和對懲罰的規避。當領導者表現出對某種行為或特徵的偏好時，下屬會認為，與之保持一致將會帶來正向結果，例如晉升、讚揚或受到青睞。相反，若未能與之保持一致，則可能導致負面後果，例如被忽視、批評甚至是降職。這創造了一個環境，促使人們不僅要採納領導者的偏好，還要將其放大，以展現他們的忠誠和投入。

3. 認同與權力動態： 下屬通常會認同他們的領導者，特別是當他們欽佩領導者或渴望獲得其職位時。他們可能會將領導者的價值觀和行為內化為自己的。這種認同過程強化了影響力。此外，權力動態也扮演著巨大角色。領導者的權威賦予了他們塑造環境和其中行為的能力，而下屬較低的權力地位則使他們更容易受到這種影響。

4. 認知失調： 當下屬的行為與領導者的偏好保持一致時，他們可能會通過內在合理化來減少認知失調——即持有相互衝突的信念或態度所產生的心理不適。例如，如果一位領導者熱愛某項運動，下屬可能會開始觀看這項運動，並隨著時間的推移，真心說服自己也喜歡上它，從而解決了行為與最初缺乏興趣之間的衝突。

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實際生活中的例子

這個原則在許多不同情境中都能看到：

• 企業文化： 如果一位執行長以工作狂聞名，經常在深夜和週末回覆電子郵件，他們的直屬下屬可能會感到壓力，也必須這樣做，而下屬的下屬也會跟進。很快，這種行為就成為公司不成文的規定——一種隨時待命和過度工作的常態。

• 時尚與潮流： 歷史上，君主或權力人物的偏好往往決定了精英階層的時尚潮流，並最終影響到更廣泛的民眾。如果一位國王開始戴某種特定風格的帽子，它會迅速成為一種地位的象徵，並被所有在他之下的人所採用。

• 政治意識形態： 在威權體系中，當一位領導者推行某種特定的意識形態或個人崇拜時，各級官員和公民不僅會採納它，還會競相通過日益極端的效忠表現來證明他們的忠誠。

• 嗜好與興趣： 如果老闆是一位狂熱的高爾夫球愛好者，他的員工可能會開始打高爾夫，即使他們之前對這項運動從未有過興趣。他們可能會加入同一個俱樂部，購買相同的裝備，並滔滔不絕地談論它，這並非因為他們真正熱愛這項運動，而是為了建立關係並展現與領導者的一致性。

Why "The Superior Acts, the Subordinates Follow"

 

Why "The Superior Acts, the Subordinates Follow"

"上有所好，下必甚焉" (shàng yǒu suǒ hào, xià bì shèn yān) is a Chinese proverb that translates to "What the superior likes, the subordinates will like even more." From a social psychology perspective, this phenomenon is a powerful illustration of social influence, conformity, and leadership dynamics. It shows how the behavior, preferences, and attitudes of those in positions of power are often emulated—and even exaggerated—by their subordinates. This isn't just about simple imitation; it's a complex interplay of psychological drivers.

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The Social Psychology Behind the Proverb

The theory behind this proverb is rooted in several core social psychological principles:

1. Conformity and Social Norms: Humans have a strong desire to belong and fit in. When a leader or a person in a high-status position displays certain behaviors or preferences, they are essentially establishing a social norm. Subordinates observe this and conform to it to avoid social disapproval and gain acceptance. This is a form of informational social influence, where people look to others—especially those in authority—for guidance on how to behave correctly. It’s also normative social influence, where people conform to be liked and accepted by the group.

2. Reward and Punishment (Operant Conditioning): People are motivated by rewards and the avoidance of punishment. When a leader shows a preference for a certain action or characteristic, subordinates perceive that aligning with this preference will lead to positive outcomes, such as promotions, praise, or favor. Conversely, failing to align could lead to negative consequences, such as being overlooked, criticized, or even demoted. This creates an environment where people are incentivized to not only adopt the leader's preference but also to amplify it to show their loyalty and commitment.

3. Identification and Power Dynamics: Subordinates often identify with their leaders, especially if they admire them or aspire to their position. They may internalize the leader's values and behaviors as their own. This process of identification strengthens the effect. Furthermore, power dynamics play a huge role. The leader's authority gives them the power to shape the environment and the behaviors within it. The subordinates' lower power status makes them more susceptible to this influence.

4. Cognitive Dissonance: When subordinates act in ways that align with their leader's preferences, they may internally justify their behavior to reduce cognitive dissonance—the psychological discomfort of holding conflicting beliefs or attitudes. For example, if a leader loves a particular sport, a subordinate might start watching it and, over time, genuinely convince themselves they like it too, thereby resolving the conflict between their behavior and their initial lack of interest.

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Examples in Practice

This principle is visible in many different contexts:

• Corporate Culture: If a CEO is known for being a workaholic who answers emails late at night and on weekends, their direct reports may feel pressure to do the same, and their subordinates will follow suit. Soon, this behavior becomes the company's unwritten rule, a norm of constant availability and overwork.

• Fashion and Trends: Historically, the preferences of monarchs or powerful figures often dictated fashion trends among the elite and, eventually, the broader population. If a king started wearing a specific style of hat, it would quickly become a symbol of status and would be adopted by everyone below him.

• Political Ideology: In authoritarian systems, when a leader promotes a specific ideology or a cult of personality, citizens and officials at all levels will not only adopt it but also compete to demonstrate their loyalty through increasingly extreme displays of allegiance.

• Hobbies and Interests: If a boss is an avid golfer, their employees might take up golf, even if they never had an interest in the sport before. They might join the same club, buy the same gear, and talk about it excessively, not because they genuinely love the sport, but to build rapport and demonstrate their alignment with the leader.

亞洲政府中的外國官員：一個逝去的時代

 

亞洲政府中的外國官員：一個逝去的時代

在19世紀，外國人擔任亞洲國家的高級政府職位並非罕見之事。這些官員通常因其在軍事戰略、金融和基礎設施等領域的專業知識和技術專長而被招募，以協助許多亞洲國家在現代化和與西方列強競爭的過程中取得進展。這種做法突顯了一個獨特的全球互聯時期。

一個值得注意的例子是丹麥人 Andreas du Plessis de Richelieu，他曾擔任暹羅（今泰國）國王朱拉隆功（拉瑪五世）統治下的海軍總司令。他於1875年抵達暹羅，很快贏得了國王的信任，並在暹羅軍隊的現代化過程中發揮了關鍵作用。他設計了重要的防禦工事並引進了現代武器。除了軍事貢獻，Richelieu 還在曼谷早期基礎設施的發展中扮演了重要角色，包括其電網、鐵路和公共交通系統。

另一位傑出人物是英國人 Sir Robert Hart，他在1863年至1908年間擔任中國海關總稅務司長達五十多年。他負責徵收關稅和管理中國的貿易。哈特正直且高效的行政管理為清政府提供了穩定可靠的收入來源。他的管理以其現代化和透明的作風而聞名，使其成為當時官僚體系中的典範。

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外國官員及其職位列表

在該時期，聘用外國專家在亞洲各地非常普遍。以下是更多例子：

• Gustave-Émile Boissonade（日本）： 一位法國法學家，在19世紀末被明治政府聘請，協助起草日本的現代民法。他的工作對於建立現代法律框架至關重要，幫助日本從封建社會過渡到現代民族國家。

• George Washington Williams（日本）： 一位美國軍官，在明治初期擔任日本軍隊的外部顧問。他是協助訓練日本帝國陸軍，使其採用現代軍事戰術和組織結構的幾位外國專家之一。

• Dr. Georg Böhmer（韓國）： 一位德國醫生，在19世紀末成為韓國政府的醫療顧問。他在建立現代醫療機構和向韓國引進西方醫學方面發揮了至關重要的作用。

• Hermann von Keyserlingk（波斯/伊朗）： 一位德國外交官和軍官，在20世紀初擔任波斯政府的顧問。他為波斯軍隊的現代化和訓練做出了貢獻。

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從全球化治理到國家主權

這些歷史案例展示了一個國界更具滲透性的世界。各國願意引進外國人才擔任重要的政府職位，通常是為了填補知識和技術上的空白。這是當時全球化和殖民擴張壓力下的直接結果，各國感到需要迅速現代化以應對競爭或自衛。

今天，外國人擔任高級政府職位（如軍事指揮官或主要政府機構負責人）的想法在大多數現代民族國家中幾乎是不可想像的。各國已變得更加保護其主權和政府職位，將其視為本國公民專屬。這種轉變代表了一個矛盾：儘管我們通過技術和貿易在全球範圍內聯繫更緊密，但對外國人在本國政府內擔任權力職位的信任已大大減少。從這個特定意義上講，與200年前相比，這個世界變得不那麼「全球化」了。

Foreign Officials in Asian Governments: A Bygone Era

 

Foreign Officials in Asian Governments: A Bygone Era

During the 19th century, it was not uncommon for foreign individuals to hold high-ranking government positions in Asian nations. These officials were often recruited for their specialized knowledge and technical expertise in fields like military strategy, finance, and infrastructure, which many Asian countries sought to acquire in their quest to modernize and compete with Western powers. This practice highlights a unique period of global interconnectedness.

One notable example is Andreas du Plessis de Richelieu, a Danish man who became the commander-in-chief of the Royal Siamese Navy under King Chulalongkorn (Rama V). Arriving in Siam (now Thailand) in 1875, he earned the king's trust and was instrumental in modernizing the Siamese military. He designed key fortifications and introduced modern weaponry. Beyond his military contributions, Richelieu also played a crucial role in developing Bangkok's early infrastructure, including its electric grid, railways, and public transport systems.

Another prominent figure was Sir Robert Hart, a British man who served as the Inspector-General of China's Imperial Maritime Customs Service for over 50 years, from 1863 to 1908. He was responsible for collecting customs duties and managing China's trade. Hart's integrity and efficiency provided a crucial, reliable source of revenue for the Qing government. His administration was known for its modern and transparent practices, making it a model of bureaucratic excellence at the time.

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A List of Foreign Officials and Their Roles

The employment of foreign experts was a widespread practice across Asia during this period. Here are a few more examples:

• Gustave-Émile Boissonade (Japan): A French legal scholar hired by the Meiji government to help draft Japan's modern civil code in the late 19th century. His work was essential for establishing a modern legal framework, helping Japan transition from a feudal society to a nation-state.

• George Washington Williams (Japan): An American military officer who served as a foreign advisor to the Japanese military during the early Meiji period. He was one of several foreign experts who helped train the Imperial Japanese Army to adopt modern military tactics and organization.

• Dr. Georg Böhmer (Korea): A German physician who became a medical advisor to the Korean government in the late 19th century. He was vital in establishing modern medical institutions and introducing Western medical practices to the country.

• Hermann von Keyserlingk (Persia/Iran): A German diplomat and military officer who became an advisor to the Persian government in the early 20th century. He contributed to the modernization and training of the Persian armed forces.

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From Globalized Governance to National Sovereignty

These historical examples show a world where national borders were more permeable. Countries were willing to bring in foreign talent for key government roles, often to fill gaps in knowledge and technology. This was a direct result of the pressures of globalization and colonial expansion, as nations felt a need to rapidly modernize to compete or defend themselves.

Today, the idea of a foreigner holding a high-ranking government position—like a military commander or the head of a major government agency—is largely unthinkable in most modern nation-states. Countries have become far more protective of their sovereignty and government roles, seeing them as exclusive to their own citizens. This shift represents a paradox: while we are more globally connected through technology and trade, the trust placed in foreign individuals to hold positions of power within a country’s government has significantly diminished. The world has become less "globalized" in this specific sense than it was 200 years ago.

鳳凰化詐欺：英國納稅人如何損失數十億英鎊

 

鳳凰化詐欺：英國納稅人如何損失數十億英鎊

英國稅務海關總署 (HMRC) 最近披露，因一種稱為「鳳凰化」的逃稅行為，損失了驚人的8.36 億英鎊。這個數字比先前的估計高出整整 45%，顯示出這個問題的普遍性和嚴重性。「鳳凰化」是一種狡猾的策略，公司反覆清算然後以新名稱重新設立，通常是為了逃避所欠稅款，特別是增值稅（VAT）和其他商業債務。這在小型企業中尤其普遍。

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「鳳凰化」運作方式 💸

想像一下，一家公司欠下了大量的稅款，可能是銷售稅或員工稅。公司老闆們不是支付這些債務，而是決定關閉公司，將其清算（意味著變賣其資產）。但在所有債務結清之前，甚至有時在清算完成之前，經營舊公司的同一批人會開設一家全新的公司，通常名稱非常相似，或在同一地點營運，並從事相同類型的業務。這就像神話中的鳳凰鳥，將自己焚燒成灰燼後又重生，但這個案例是為了逃避稅單。

以下是逐步分解：

1. 舊公司累積債務：一家企業運營，產生收入，並產生稅務負債（例如，增值稅、企業所得稅、現收現付稅）。

2. 策略性清算/解散：公司董事們不是支付這些債務，而是決定將公司清算或直接解散。這通常發生在稅單金額過大，難以應付時。

3. 資產轉移（通常是非法）：舊公司的關鍵資產或「商譽」（客戶群、品牌聲譽）可能會秘密轉移到一家新成立的公司，通常以低價或無償轉移。

4. 新公司崛起：同樣的個人（或其密切相關者）迅速成立一家新公司。這家新公司隨後接管舊公司的業務活動、客戶甚至員工，但它不承擔舊公司的任何債務。

5. 未償債務註銷：舊公司因沒有剩餘資產或已正式清算，其稅務債務未支付，導致英國稅務海關總署（及其他債權人）蒙受損失。

6. 循環重現：這個過程可以重複多次，讓相同的個人在經營企業的同時系統性地逃避稅款。

影響與政府回應

2022-23 財政年度的最新數據顯示，這些因「鳳凰化」造成的損失佔總稅收損失 38 億英鎊的五分之一以上，遠超先前估計的 15%。這突顯了對公共資金的嚴重耗損，這些資金本可以用於提供基本服務。

英國政府已承認這個問題，並承諾打擊「鳳凰化」行為。他們的策略包括：

• 增加預付款要求：讓企業更早支付更多稅款，以減少他們可能累積並逃避的金額。

• 擴大執法制裁：對那些被發現從事「鳳凰化」活動的人施加更嚴厲的懲罰。

• 增加董事問責制：讓公司董事對公司稅務債務承擔更多個人責任，使他們更難以透過簡單地關閉一家公司再開設另一家來逃避責任。

這些措施旨在降低「鳳凰化」的吸引力，並增加試圖利用該系統者的風險。

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Phoenixing Fraud: How UK Taxpayers Lose Billions

 

Phoenixing Fraud: How UK Taxpayers Lose Billions

The UK's tax authority, HMRC (His Majesty's Revenue and Customs), has recently revealed a staggering loss of £836 million due to a specific type of tax evasion known as "phoenixing." This figure is a massive 45% higher than previous estimates, showing just how widespread and damaging this issue is. Phoenixing is a sneaky tactic where companies repeatedly shut down and then quickly restart under a new name, often to avoid paying taxes they owe, particularly VAT (Value Added Tax) and other business debts. It's especially common among smaller businesses.

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How Phoenixing Works 

Imagine a company that owes a lot of money in taxes, perhaps from sales or employee contributions. Instead of paying these debts, the owners decide to close down the company, liquidating it (meaning, selling off its assets). But before all the debts are settled, or sometimes even before the liquidation is complete, the same people who ran the old company start a brand new company, often with a very similar name or operating from the same location, and doing the same kind of business. It's like a mythical phoenix bird that burns itself to ashes only to rise again, but in this case, it's about dodging tax bills.

Here's a step-by-step breakdown:

1. Old Company Accrues Debt: A business operates, generates income, and incurs tax liabilities (e.g., VAT, corporation tax, PAYE).

2. Strategic Liquidation/Dissolution: Instead of paying these debts, the directors decide to put the company into liquidation or simply dissolve it. This usually happens when the tax bill becomes too large to manage.

3. Assets Transferred (Often Illegally): Crucial assets or the "goodwill" (customer base, brand reputation) of the old company might be secretly transferred to a new, secretly created company, often at a low or no cost.

4. New Company Rises: The same individuals (or close associates) quickly set up a new company. This new company then takes over the old company's business activities, customers, and even employees, but it has none of the old company's debts.

5. Unpaid Debts are Written Off: The old company, having no assets left or being officially liquidated, leaves its tax debts unpaid, and HMRC (and other creditors) lose out.

6. Cycle Repeats: This process can be repeated multiple times, allowing the same individuals to operate businesses while systematically avoiding tax payments.

The Impact and Government Response

The latest figures for the 2022-23 tax year show that these losses from phoenixing made up more than a fifthof the total £3.8 billion in tax losses, significantly more than the previously estimated 15%. This highlights a serious drain on public funds that could otherwise be used for essential services.

The UK government has acknowledged this problem and has promised to crack down on phoenixing. Their strategy includes:

• Increased Upfront Payment Requirements: Making businesses pay more tax earlier to reduce the amount they can accrue and then evade.

• Expanded Enforcement Sanctions: Tougher penalties for those caught engaging in phoenixing activities.

• Greater Director Accountability: Holding company directors more personally responsible for company tax debts, making it harder for them to walk away from liabilities by simply closing one company and starting another.

These measures aim to make phoenixing less attractive and more risky for those attempting to exploit the system.

歐洲非法移民危機的「鄰避效應」根源

 

歐洲非法移民危機的「鄰避效應」根源

歐洲（包括英國）正麵臨著一個複雜而深具挑戰性的非法移民問題。雖然公眾討論的焦點往往集中在人道主義關懷、經濟差距以及第三世界國家的政治不穩定上，但問題的一個重要且常被忽視的根源在於「鄰避效應」（NIMBY，Not In My Backyard）。每個人都同意對於那些逃離困境的人「必須採取行動」，人權必須得到維護，以及那些在經濟、社會和政治上受苦的人值得同情。然而，當涉及到將移民實際融入當地社區的實際解決方案時，「鄰避心態」卻經常佔上風。

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「鄰避效應」的困境

「鄰避效應」的影響力巨大。在廣泛的理論層面上，人們普遍支持幫助有需要的人。人們被苦難的影像所感動，並相信提供庇護的原則。然而，這種集體同情心在涉及移民的實際後果時，往往會動搖。

當建議需要新建住房、學校或醫療設施以容納新來者時，當地居民常常提出反對。對服務過度擁擠、基礎設施壓力、對當地文化潛在影響，甚至房地產價值可能下跌的擔憂，都變得突出。這些反對意見，雖然有時被包裝成實際考量，但往往掩蓋了更深層次的，不願親自承擔移民可能帶給他們周遭環境的預期成本或改變。

這造成了一個悖論：一個社會集體承認援助移民的道德義務，但卻個別抵制其融入所需的具體行動。政治家為了回應當地關切，往往陷入困境，介於廣泛的人道主義原則和具體的選民焦慮之間。

這種「鄰避」動態，顯著加劇了它試圖避免的「危機」。當合法的、有組織的、融入性的移民途徑因地方阻力而受阻時，更多人會被迫走上非法途徑、非正式定居點和不穩定的生活條件，這加劇了移民和東道社區的問題。有效解決歐洲移民挑戰，不僅需要全球性解決方案，還需要正視並克服這種根深蒂固的當地對融入和共同責任的抵抗。