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...

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.

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)

Generalized anxiety disorder can cause significant socioeconomic burden and daily life dysfunction; hence, therapeutic intervention through early detection is important. This study was the final stage of a 3-year anxiety screening tool development project that evaluated the psychometric properties and diagnostic screening utility of the Mental Health Screening Tool for Anxiety Disorders, which measures GAD. A total of 527 Koreans completed online and offline versions of the MHS: A, Beck Anxiety Inventory, Generalized Anxiety Disorder-7, and Penn State Worry Questionnaire. The (...) participants had an average age of 38.6 years and included 340 females. Participants were also administered the Mini-International Neuropsychiatric Interview. Internal consistency, convergent/criterion validity, item characteristics, and test information were assessed based on the item response theory, and a factor analysis and cut-off score analyses were conducted. The MHS: A had good internal consistency and good convergent validity with other anxiety scales. The two versions of the MHS: A were nearly identical. It had a one-factor structure and showed better diagnostic accuracy for GAD detection than the GAD-7 and BAI. The IRT analysis indicated that the MHS: A was most informative as a screening tool for GAD. The MHS: A can serve as a clinically useful screening tool for GAD in Korea. Furthermore, it can be administered both online and offline and can be flexibly used as a brief mental health screener, especially with the current rise in telehealth. (shrink)