Prior research finds that firms with strong business ethics are less likely to be tax aggressive. Labor union is one of the key stakeholders influencing firm’s tax aggressive behavior, whereas the bargaining process between labor union and firms exhibits ethical dilemma. Although industry-wide labor union coverage is commonly used in prior study to explore the monitoring role of labor unions in constraining management’s aggressive financial and tax decisions of their associated firms, we argue that firm-specific labor unions, which represent a (...) different bargaining power of the employees, do play an important role in determining firms’ tax ethical decisions. Specifically, we examine whether and how the firm-specific labor union coverage impacts firms’ tax aggressiveness decisions over and above industry-wide labor union coverage. We hypothesize and find that firm-specific labor unions influence the associated firms to be more tax aggressive, which results in higher levels of residual cash flows. We also find that industry-wide labor unions influence the associated firms to be less tax aggressive, which is consistent with prior findings. We perform further analyses and find that the results are more pronounced for the firms with greater industry-wide labor unions representation. These results demonstrate that the inclusion of and interaction between the firm-specific and industry-wide labor unions matter in determining corporate’s tax aggressiveness decisions, which highlight firm’s ethical perplexity between tax savings and social commitments. (shrink)

Modern schooling in Korea, which was officially established by law in 1949, is well known for its function as an engine of economic success in modern Korea. Although this fact seems to be world-wid...

Chu Hsi (1130-1200) exerted a lasting influence on the thought and life of the Chinese in subsequent cent. The core of his synthesis was moral and social philosophy, but it also included knowledge about the natural world. His doctrine of ke-wu (invest. of things) made him mindful of the specialized knowledged in such "scientific" traditions as astronomy, harmonics, med., etc. This study of Chu Hsi's thought gives a systematic account of the basic concepts of his natural philosophy. Also discusses Chu (...) Hsi's actual knowledge about the natural world. And examines the relation between Chu Hsi and Chinese "scientific" traditions and compares his natural knowledge with that of the Western scientific tradition. (shrink)

Since the turn of the 21st century, developing teachers' assessment literacy has been recognized as one of the key levers for improving instructional practice and student learning in light of the education reforms worldwide. A substantial body of literature is focused on teachers' assessment literacy or teachers' capacity in assessment, and teachers' continuing professional development in assessment. As we approach the third decade of the 21st century, developing teachers' assessment literacy needs to be more responsive to the need of both (...) preservice and inservice teachers who come from linguistically and culturally diverse backgrounds. The authors concur that both preservice and inservice teachers in today's complex educational contexts require a deeper level of understanding of assessment. Additionally, teachers are highly encouraged to appreciate the history of educational assessment in different sociocultural and political contexts, as well as to know how to determine the merits of a range of assessment practices best suited for their lesson planning and classroom teaching. In this book, the authors discuss significant aspects of developing teachers' assessment literacy in different sociocultural and political contexts. Based on their respective educational backgrounds, academic experiences, and applied fields of study, each of the authors presents a critical response to the topic of assessment. Their accounts represent the complexity of the subject through a breadth and range of content and perspectives. By expanding the terms of reference regarding assessment, the authors have developed a book with a far richer panorama on assessment as a springboard for inquiry. (shrink)

This book presents a rich collection of research studies on the theory and practice of CSR in Asia. It includes valuable contributions of practice-oriented researchers from various Asian countries such as Brunei, China, India, Indonesia, Japan, Korea, Malaysia, and Singapore, and from several non-Asian countries, such as Australia, Canada and the USA. The book presents a comprehensive overview of the practice of CSR in Asia. Normally CSR is seen in the Western angles, but here, in this book, Asian philosophies and (...) thoughts are also examined. Touted as the first of its kind, the book also compares Western and Asian perspectives on CSR and presents them in the light of Asian philosophies and thoughts, such as Confucian, Islamic (Koranic), Indian (Vedantic) and other Asian ways of looking at CSR in their own rights and perspectives. (shrink)

(1999). Towards a 'Comparative History of the Foundations of Science': Language and Logic in Traditional China. Annals of Science: Vol. 56, No. 4, pp. 451-460.

We discuss the interrelations between BCK-algebras and posets with difference. Applications are given to bounded commutative BCK-algebras, difference posets, MV-algebras, quantum MV-algebras and orthoalgebras.

Forecasting blood glucose values for patients can help prevent hypoglycemia and hyperglycemia events in advance. To this end, this study proposes an intelligent ensemble deep learning system to predict BG values in 15, 30, and 60 min prediction horizons based on historical BG values collected via continuous glucose monitoring devices as an endogenous factor and carbohydrate intake and insulin administration information as exogenous factors. Although there are numerous deep learning algorithms available, this study applied five algorithms, namely, recurrent neural network, (...) which is optimized for sequence data, and RNN-based algorithms, stacked LSTM, bidirectional LSTM, and gated recurrent unit). Then, a genetic algorithm was applied to the five prediction models to optimize their weights through ensemble techniques and to yield the final predicted BG values. The performance of the proposed model was compared to that of the autoregressive integrated moving average model as a baseline. The results show that the proposed model significantly outperforms the baseline in terms of the root mean square error and continuous glucose error grid analysis. For the valid 29 diabetic patients for the multivariate models, the RMSE was 11.08, 19.25, and 31.30 mg/DL for 15, 30, and 60 min PH, respectively. When the same data were applied to univariate models, the RMSE was 11.28, 19.99, and 33.13 mg/DL for 15, 30, and 60 min PH, respectively. Both the univariate and multivariate models showed a statistically significant difference compared with the baseline at a 5% statistical significance level. Instead of using a model with a single algorithm, applying a GA based on each output of a model with multiple algorithms was found to play a significant role in improving model performance. (shrink)

The present study investigated estimate biases in cross-classified random effect modeling and hierarchical linear modeling when ignoring a crossed factor in CCREM considering the impact of the feeder and the magnitude of coefficients. There were six simulation factors: the magnitude of coefficient, the correlation between the level 2 residuals, the number of groups, the average number of individuals sampled from each group, the intra-unit correlation coefficient, and the number of feeders. The targeted interests of the coefficients were four fixed effects (...) and two random effects. The results showed that ignoring a crossed factor in cross-classified data causes a parameter bias for the random effects of level 2 predictors and a standard error bias for the fixed effects of intercepts, level 1 predictors, and level 2 predictors. Bayesian information criteria generally outperformed Akaike information criteria in detecting the correct model. (shrink)

In this paper we introduce the concept of d-fuzzy function which generalizes the concept of fuzzy subalgebra to a much larger class of functions in a natural way. In addition we discuss a method of fuzzification of a wide class of algebraic systems onto [0, 1] along with some consequences.

The purpose of this study was to develop the OL-IAT, an IAT tool that measures implicit attitudes toward organizational loyalty, and to verify its predictive validity. In total, 15 respondents were randomly selected from among the employees of P Company. The respondents were then asked open questions about the image they held of the target company. Based on their responses, a list of words was compiled for use on the OL-IAT. Evaluation categories, either like-dislike or positive-negative, were developed for this (...) test based on the approach-avoidance words proposed by Ostafin and Palfai. The OL-IAT was then administered to 127 employees of Company P, and self-reporting measures were also devised to measure explicit attitudes. A survey of whether the implicit attitude toward organizational loyalty was consistent with the explicit attitude showed that there was no significant correlation, and the attitude inconsistency was evident in the responses. When differences in rank were accounted for, organizational loyalty attitudes were consistent at the manager level, and organizational participation attitudes were consistent at the manager and general staff levels. This study will aid in the development of effective measures of organizational loyalty and accelerate interventions to increase it, which in turn will positively impact long-term organizational growth. (shrink)

This article addresses the 2nd Korean consensus conference on cloning that was held by the Korean National commission for UNESCO in 1999. It notes that the citizens participated directly and handled the important social agenda through deliberative process. The consensus conference is another democratic form derived from preference aggregative democracy in the sense that it basically depends on public judgment of the citizens.Compared to other models , it has some advantages: 1. It can solve the problem of political legitimacy. 2. (...) It can check the partiality of expert groups in biotechnology and ethics. 3. It enables us to make informed, responsible decisions. 4. It results in education of citizens’ preference.However, we need to expand the deliberative model. First, we need institutional efforts on behalf of future generations because cloning relates to them. Second, we should not confine deliberation to logical argument, but expand deliberation to include the value of life which cannot be expressed in the form of argument or discourse. (shrink)