This study examines the influence of underwriter–auditor relationship on pre-initial public offering earnings management. Using a sample of Chinese to-be-listed firms, we find that a close UAR, as reflected in repeated collaborations between an underwriter and an audit firm in IPOs, is positively associated with pre-IPO earnings management. This association is more pronounced for firms with politically connected auditors/underwriters, firms with less reputable auditors/underwriters, firms located in provinces with weak legal environment, firms to-be-listed on boards with lax listing requirements, and (...) firms whose auditors are with low industry specialization, and legal liability exposures. We provide further evidence that UAR is associated with greater likelihood of irregular activities in post-IPO period and poorer post-IPO financial performance. To the extent that we control for alternative explanations and potential endogeneity, our results suggest that the collusion incentive is likely to drive repeated collaborations between underwriters and auditors in the Chinese IPO market. Our findings provide interesting implications for auditors, investors, and regulators seeking to understand the Chinese IPO market. (shrink)

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)

Epistemic absolutism is an orthodox view that propositional knowledge is an ungradable concept. Absolutism is primarily grounded in our ungradable uses of “knows” in ordinary language. This paper advances a thorough objection to the linguistic argument for absolutism. My objection consists of two parts. Firstly, arguments for absolutism provided by Jason Stanley and Julien Dutant will be refuted respectively. After that, two more general refutation-strategies will be proposed: counterevidence against absolutism can be found in both English and non-English languages; the (...) linguistic argument for absolutism is subject to a methodological mistake as the linguistic usages of “knows” cannot accurately reflect its conceptual nature. Therefore, we should give epistemic gradualism, as opposed to absolutism, a more serious consideration. (shrink)

Exploring the amplitude modulation phenomenon of chaotic signal has become a subject of great concern in recent years. This paper mainly concentrates on the preliminary study on amplitude modulation principle of a chaotic system. First, two 3D chaotic systems with quadratic product terms are introduced for studying the amplitude modulation phenomenon of chaotic signal. It is found that the signal amplitude of the first system can be controlled by partial quadratic coefficient. But for the second system, none of nonlinear coefficient (...) can be employed to control the signal amplitude. Then, the amplitude modulation principle of chaotic system is preliminarily studied by exploring the intrinsic relationship between nonzero equilibrium point and phase space trajectory, and it is further validated by introducing unified parameter to the two 3D chaotic systems. As a necessary condition, the principle provides a feasible and simple method for constructing and analyzing an amplitude modulation chaotic system. (shrink)

BackgroundExperience with open disclosure and its study are restricted to certain western countries. In addition, there are concerns that open disclosure may be less suitable in non-western countries. The present study explored and compared the in-depth perceptions of the general public and physicians regarding open disclosure in Korea.MethodsWe applied the COREQ checklist to this qualitative study. We conducted 20 in-depth interviews and four focus group discussions with 16 physicians and 18 members of the general public. In-depth interviews and focus group (...) discussions were performed according to semi-structured guidelines developed according to a systematic review of open disclosure. We conducted a directed content analysis by analyzing the verbatim transcripts and field notes in accordance with the predetermined guidelines.ResultsOpen disclosure perceptions were summarized in terms of the “five Ws and one H”. All physician and general public participants acknowledged the normative justifiability of open disclosure. The participants mostly agreed on the known effects of open disclosure, but the physicians had negative opinions on its expected effects, such as decreased intention of the general public to file lawsuits and increased credibility of medical professionals. Generally, the participants thought that open disclosure is required for medical errors causing major harm. However, the physicians and general public had conflicting opinions on the need for open disclosure of near misses. Most physicians did not know how to conduct open disclosure and some physicians had bad experiences due to inappropriate or incomplete open disclosure.ConclusionPhysicians and the general public in Korea acknowledge the need for open disclosure. Guidelines according to the type of patient safety incident are required to encourage physicians to more readily conduct open disclosure. Furthermore, hospitals need to consider organizing a dedicated team and hiring experts for open disclosure. (shrink)

By examining fundamental Confucian concepts -- zhengming, ren, li, xiao, shu and dao -- the essay demonstrates that Confucian ways of thinking do not always fit neatly into categories such as 'moral' or rights'. The author provides a positive interpretation of certain Confucian ideas including: the concept of a person as a self- in- relation; the notion of responsibility as particularistic and dependent upon the kinds of relationships one has and the social positions one occupies; and the view of the (...) moral community as comprised by selves- in- relation who are reciprocally connected and who share similar ideals and forms of life. (shrink)

1. Wŏnjŏn Chosŏn Yuhaksa -- 2. Chosŏn Yuhaksa -- 3. Chosŏn sasangsa -- 4. Sasang pʻyŏn -- 5. Munhak pʻyŏn.

Thesis (Ph. D.)--University of Hawaii at Manoa, 1995.

Background: In health, ethics is an essential aspect of practice and care and guarantees a better quality of life for patients and their caregivers. Objective: To outline a conceptual analysis of quality of life and ethics, identifying attributes, contexts and magnitudes for health. Method: A qualitative design about quality of life and ethics in health, considering the evolutionary approach in order to analyse the concept. To collect the data, a search was done using the keywords ethic*, quality of life and (...) health. After, in total, 152 studies were found, finalizing seven relevant studies for the proposed concept analysis. Findings and discussion: Of seven studies analysed, their main results were shown by means of antecedents, consequences and attributes of the concepts. The three final attributes that synthesize the concept of quality of life and ethics in health were highlighted: Ethics dilemmas and quality of life; Human ethics and quality of life; and Ethics of care and quality of life. In fact, the attributes and context clearly reveal that ethics and quality of life influence the ability to solve ethical dilemmas, guarantee human ethics in healthcare and impact ethics in healthcare for the production of effective health policies and care that encompasses professional quality of life as well. Conclusion: The magnitude of ethical knowledge in each professional discipline permits cultivating a solidary attitude and developing the willingness to improve healthcare. The right to access, dignity and respect in care delivery are rooted in behaviours and are spontaneously applied in practice to the extent that they play an ethical role. (shrink)

The Fourth Industrial Revolution has become a global buzz word since the World Economic Forum adopted it as an annual issue in 2016. It is represented by hyper automation and hyper connectivity based on artificial intelligence, big data, robotics, and Internet of things. AI, big data, and robotics can contribute to developing hyper automation that can increase productivity and intensify industrial production. Particularly, robots using AI can make decision by themselves as human being on complicated processes. Along with the hyper (...) automation, the hyper connectivity increases not only at national, but also global level by using information and communication technologies. IoT is the core technology to create the hyper connectivity in Cyber Physical System that connects technology, nature, and human being. Accordingly, a perfect convergence between ICT and manufacturing can be completed in the Fourth Industrial Revolution era and an extremely efficient flexible production system by spreading IoT in CPS will be established. Under such a condition, innovative clusters must play their traditional roles in cradles of technology innovation and commercialization. It must be difficult challenges for innovative clusters to meet their targets and to be adjusted by the changing new environment at the same time. This paper argues how the Fourth Industrial Revolution can change the global production chain and how core technologies function in industries. Furthermore, it focuses on how innovative clusters have to evolve to respond the Fourth Industrial Revolution. Last, but not least it also analyzes whether or not innovative clusters can play their roles as technology innovation hubs in the real world and CPS in the Fourth Industrial Revolution era. (shrink)

Green space around the university campus is of paramount importance for emotional and psychological restorations in students. Positive emotions in students can be aroused when immersed in green space and naturalness. However, to what extent can perceived naturalness influence students' positive emotion remains unclear, especially in the context of COVID-19 countermeasures. This study, therefore, attempts to investigate in-depth the nature and strength of the relationships between students' positive emotion and their perceived naturalness, place attachment, and landscape preference, which are potentially (...) varying across universities in different social and environmental contexts and different restrictions policies regarding the COVID-19 pandemic. (shrink)

Demonstrating the limitations of the one-at-a-time approach, crowd initiatives reveal the surprisingly powerful role of analytic and design choices in shaping scientific results. At the same time, cross-cultural variability in effects is far below the levels initially expected. This highlights the value of “medium” science, leveraging diverse stimulus sets and extensive robustness checks to achieve integrative tests of competing theories.

Many scholars note that the Analects, and Confucian philosophy more generally, hold a conception of knowing that more closely approximates ‘knowing-how’ than ‘knowing-that’. However, I argue that this description is not sufficiently sensitive to the concerns of the early Confucians and their focus on self-cultivation. I propose that a particular conception of knowing—knowing to act in the moment—is better suited to capturing the Analects’ emphasis on exemplary lives in actual contexts. These investigations might also contribute to discussions on know-how in (...) epistemology in western philosophy. (shrink)

How do speakers learn the social meaning of different linguistic variants, and what factors influence how likely a particular social–linguistic association is to be learned? It has been argued that the social meaning of more salient variants should be learned faster, and that learners' pre‐existing experience of a variant will influence its salience. In this paper, we report two artificial‐language‐learning experiments investigating this. Each experiment involved two language‐learning stages followed by a test. The first stage introduced the artificial language and (...) trained participants in it, while the second stage added a simple social context using images of cartoon aliens. The first learning stage was intended to establish participants' experience with the artificial language in general and with the distribution of linguistic variants in particular. The second stage, in which linguistic stimuli were accompanied by images of particular aliens, was intended to simulate the acquisition of linguistic variants in a social context. In our first experiment, we manipulated whether a particular linguistic variant, associated with one species of alien in the second learning phase, had been encountered in the first learning phase. In the second experiment, we manipulated whether the variant had been encountered in the same grammatical context. In both cases we predicted that the unexpectedness of a new variant or a new grammatical context for an old variant would increase the variant's salience and facilitate the learning of its social meaning. This is what we found, although in the second experiment, the effect was driven by better learners. Our results suggest that unexpectedness increases the salience of variants and makes their social distribution easier to learn, deepening our understanding of the role of individual language experience in the acquisition of sociolinguistic meaning. (shrink)

Service providers working for a service organization are asked to express such positive emotions as joy, pleasure, and politeness required at the organizational level rather than their natural emotions they are experiencing at the moment. They cannot express their emotion they are actually going through and accordingly, their level of emotional labor and emotional dissonance influence on their job commitment and trust toward their organization. This study thus set out to investigate the effects of leading variables of emotional labor on (...) the level of emotional labor and the impact of emotional labor on organizational trust and organizational commitment with a subject group of college administrative staffs. Three underlying factors such as job stress, intimacy, and professionalism were identified as the determinants of emotional labor. Conceptual background about job stress, intimacy, emotional labor, and organizational effectiveness as the core variables of the study was investigated. Based on the conceptual background and our research questions, 5 research hypotheses and the proposed research model regarding the effects of emotional labor on organizational commitment and trust were developed. We also tried to include the moderating effects of work environment and gender of service providers on the research model. Unlike many different studies on emotional labor from the traditional perspective of service, this study also offers a practical implication by expanding and applying it to the field of college administrative service, which is an area where service providers are in the different working environment from the traditional company work environment. Finally, the managerial implications and the limitations of the study were also discussed. (shrink)

Judges and jurors must make decisions in an environment of ignoranceand uncertainty for example by hearing statements of possibly unreliable ordishonest witnesses, assessing possibly doubtful or irrelevantevidence, and enduring attempts by the opponents to manipulate thejudge''s and the jurors'' perceptions and feelings. Three importantaspects of decision making in this environment are the quantificationof sufficient proof, the weighing of pieces of evidence, and therelevancy of evidence. This paper proposes a mathematical frameworkfor dealing with the two first aspects, namely the quantification ofproof (...) and weighing of evidence. Our approach is based on subjectivelogic, which is an extension of standard logic and probability theory,in which the notion of probability is extended by including degrees ofuncertainty. Subjective Logic is a framework for modelling humanreasoning and we show how it can be applied to legalreasoning. (shrink)

The Plight of Humanity in Paul In Paul and Palestinian Judaism, E. P. Sanders argues that, for Paul, humanity’s plight was not the condition that necessitated the solution of Jesus Christ. Instead, the solution was presented to Paul first on the Damascus road, and humanity’s plight was simply the logical corollary to the solution. This study will critically examine the particulars of Sanders’s argument— particularly with regard to Romans 7, Philippians 3, and Galatians 3—and offer some alternative exegetical analyses. This (...) essay will argue that, while the development of Paul’s thinking may indeed have run from solution to plight, the exposition of Paul’s thinking goes from plight to solution. The movement of Paul’s exposition may suggest that his conception of the plight of humanity was born out of his ideational milieu, which must have been fed, at least, by the Old Testament and evidenced, at least, by literature such as 4 Ezra. (shrink)

This paper is a preliminary study of Bhāviveka’s Svātantrika-Mādhyamika justifications for taking non-existent things as the subject of an inference, based on his Dacheng Zhangzhen Lun. Bhāviveka’s treatment of inference is similar to that of Dignāga in that the subject is required to be existent. Bhāviveka also holds that, in a conventional sense, words refer to universals and to the existent entities that possess them, while the two are cognised together. However, in his inference for the unreality of unconditioned things, (...) he likens these things to a sky-flower that never arises and is unreal even conventionally. This paper first demonstrates how taking unconditioned things as the subject of an inference can be problematic for Bhāviveka. Then, it discusses Bhāviveka’s attempts to address the problems by subsuming the unconditioned things under the domain of conventional reality. The paper concludes that these attempts show his flexibility in terms of what is taken as conventionally real. (shrink)

Skill and Mastery: Philosophical Stories from the Zhuangzi presents an illuminating analysis of skill stories from the Zhuangzi, a 4th century BCE Daoist text. In this intriguing text that subverts conventional norms and pursuits, ordinary activities such as swimming, cicada-catching and wheelmaking are executed with such remarkable efficacy and spontaneity that they seem like magical feats. An international team of scholars explores these stories in their philosophical, historical and political contexts. Their analyses’ highlight the stories’underlying conceptions of agency, character and (...) cultivation; and relevance to contemporary debates on human action and experience. The result is a valuable collection, opening up new lines of inquiry in comparative East-West philosophical debates on skill, cultivation and mastery, as well as cross-disciplinary debates in psychology, cognitive science and philosophy. (shrink)

This article aims at an active dialogue between Ulrich Beck and East Asia with respect to cosmopolitan imagination. Beck’s cosmopolitan sociology requires a reflective cosmopolitan publicness to cope with various kinds of global risks. We therefore extract three different layers of publicness from neo-Confucianism – survival-oriented, deliberative, and ecological – and argue that Beck’s cosmopolitan vision can be better conceptualized when properly linked to, or founded upon, the Tianxiaweigong normative potentials of neo-Confucianism. In so doing our intention is to make (...) Beck’s implicit (Asian) sensibilities and the implicit Asian (cosmopolitan) orientations explicit, as a double process of cosmopolitan self-reflection and dialogue. We also draw attention to the analysis of the cosmopolitan actor in East Asia. Finally, we note that the cosmopolitan future of East Asia still remains uncertain and that reconciling global risk politics, national interests and cosmopolitan morality presents a big challenge to second modern transformation. (shrink)

The research examines the impact of Marxist praxis on Library Science and Information Science through a methodological approach that combines bibliographic research and content analysis. The bibliographic research methodology involved systematic and critical consultation of sources such as specialized journals, reference works, and relevant studies available in academic databases like Brapci, Scielo, and Capes, as well as publications by renowned authors in Philosophy and Social Sciences. The research findings highlight the significance of Marxist praxis in transforming information services and managing (...) information units, particularly in the library context, emphasizing the democratization of knowledge and the promotion of equal access to information. Additionally, they underscore the role of information professionals in fostering cultural democracy and mitigating social disparities, reinforcing the need for a critical approach that not only facilitates access to information but also recognizes and addresses underlying power dynamics. It is concluded that Marxist praxis provides a robust theoretical framework for the critical understanding and transformation of professional practices in Library Science and Information Science, enhancing the role of information professionals as agents of social change. In this sense, the research contributes not only to the theoretical development of these fields but also to professional practice aimed at broader social goals aligned with principles of justice and equity in the dissemination and access to information in contemporary society. (shrink)

By organizing crowds of scientists to independently tackle the same research questions, we can collectively overcome the generalizability crisis. Strategies to draw inferences from a heterogeneous set of research approaches include aggregation, for instance, meta-analyzing the effect sizes obtained by different investigators, and parsing, attempting to identify theoretically meaningful moderators that explain the variability in results.