The global progress empowers the development of new business and expansion of existing business. The availability of sufficient accounting professional are necessary to manage and document the business activities. However, youth are less inclined to purse accounting as profession to keep the progress of global and local economic development. The current study aimed to explore the formation of the intention to pursue Certified Professional Accountancy Qualification with factor of capabilities, career opportunities, job security with respect to the extended theory of (...) planned behavior, i.e., attitude, subjective norms and perceived behavioral control. The study adopted a cross-sectional design and collected quantitative data from a total of 339 accounting students from Malaysia using an online survey. The finding revealed that capabilities and career opportunities influenced the students’ intention to pursue CPAQ. Meanwhile, perceived behavioral control had significantly affect the students’ decision to pursue CPAQ, which is in line with the TPB. The study concentrated on the importance of these factors in influencing the students’ intention and decision to pursue CPAQ. The study offered vital implications for accounting educators and educational institutions to promote the accounting profession as choice and students engage in pursuing CPAQ. The Malaysian government should encourage and support accounting students financially for pursuing CPAQ by providing job security and enhancing subjective norms that may enable these students to complete the required professional qualifications. The study’s limitations and future research opportunities are documented at the end of this article. (shrink)

In The Death of Human Capital?, Phillip Brown, Hugh Lauder, and Sin Yi Cheung demonstrate that the human capital story is one of a failed revolution that requires an alternative approach to education, jobs, and income inequalities. Rather than abandoning human capital theory, the authors seek to redefine it in a way that more accurately addresses today's challenges presented by global competition, new technologies, economic inequalities, and national debt.

Upper ontologies have traditionally arisen from the approach in which concepts that are common across a set of domains can be axiomatized at a general level. The rationale is that reuse across domains is to be supported through specialization of the general concepts from an upper ontology. Similarly, semantic integration between ontologies is to be achieved through the general concepts they specialize. The TUpper Ontology follows an alternative approach (referred to as the sideways approach) to the conventional upper ontology paradigm. (...) Rather than think of an upper ontology as a monolithic axiomatization centred on a taxonomy, the sideways approach considers an upper ontology to be a modular ontology composed of generic ontologies that cover concepts including those related to time, process, and space. TUpper is therefore composed of a set of generic ontologies, and each generic ontology axiomatizes a particular set of generic concepts (e.g., the classes and relations relevant for time, process, and space). The TUpper Ontology is designed as a top-level ontology that contains modules from the ontologies within existing international standards. (shrink)

'함양과 체찰-조선의 지성 퇴계 이황의 마음공부법'은 퇴계의 생애와 사상을 핵심적으로 요약한 뒤에 '자성록'을 뼈대로 퇴계의 가르침을 재구성하고 있다. 또한 ‘활인심방’과 ‘수신십훈’ 등 퇴계 이황의 행동적 가르침을 첨가해 그의 삶과 철학을 소개한다. ‘함양과 체찰’은 지폐속에 박제화된 퇴계를 생생하게 되살리고, 난해하게 인식되는 그의 이론을 현대인이 소화하기 쉽게 풀어 쓰고 있다. '함양과 체찰'을 통해 현대의 한국인들은 퇴계의 지혜를 부담 없이 접할 수 있을 뿐만아니라, ‘공부하는 인간, 퇴계’라는 측면에서 퇴계의 생애와 철학을 명료하게 재구성하고 있어서 학자로써의 퇴계와 인간 퇴계의 일면도 재미있게 엿볼 수 있다.

1. Sŏron -- 2. Hyŏnmo yangch'ŏ sasang ŭi yuip kwa yŏsŏnggwan ŭi pyŏnhwa -- 3. Kŭndaegi kajok chedo wa hyŏnmo yangch'ŏ tamnon -- 4. Kungmin ŭl yangsŏng hanŭn hyŏnmo ŭi chaehyŏn -- 5. Sin'gajŏng ŭi anchuin yangch'ŏ ŭi chaehyŏn -- 7. Kyŏllon.

1. Hilkhot li-fene ʻiṿer lo titen mikhshol -- 2. Hilkhot ḥuḳot ha-goyim -- 3. Hilkhot ṿa-halikhot derekh erets -- 4. Kolel hilkhot neziḳin -- 5. Halakhot she-nikhshalim bahem.

On advancement of science and technology in controversy to occult sciences in Thai society.

Narrative representations can change our moral actions and thoughts, for better or for worse. In this article, I develop a theory of fictions' capacity for moral education and moral corruption that is fully sensitive to the diversity of fictions. Specifically, I argue that the way a fiction influences our moral actions and thoughts importantly depends on its genre. This theory promises new insights into practical ethical debates over pornography and media violence.

Yongming Yanshou shi Tang mo wu dai Song chu Wu Yue guo gao seng, xian cun you yi bai duo wan zi de zhu zuo. ben shu zhu yao cong "ju yi wei xin zhong", "zhao wan fa ru jing", "sin sheng wan xing", "dao fa yi xing cheng" si ge fang mian, duo Yanshou xin xue de xin ti lun, xin xiang lun, xin yong lun he xin jing lun jing xing le yan jiu.

Contemporary accounts of logic and language cannot give proper treatments of plural constructions of natural languages. They assume that plural constructions are redundant devices used to abbreviate singular constructions. This paper and its sequel, "The logic and meaning of plurals, II", aim to develop an account of logic and language that acknowledges limitations of singular constructions and recognizes plural constructions as their peers. To do so, the papers present natural accounts of the logic and meaning of plural constructions that result (...) from the view that plural constructions are, by and large, devices for talking about many things (as such). The account of logic presented in the papers surpasses contemporary Fregean accounts in its scope. This extension of the scope of logic results from extending the range of languages that logic can directly relate to. Underlying the view of language that makes room for this is a perspective on reality that locates in the world what plural constructions can relate to. The papers suggest that reflections on plural constructions point to a broader framework for understanding logic, language, and reality that can replace the contemporary Fregean framework as this has replaced its Aristotelian ancestor. (shrink)

Məqalə hərbi münaqişələrin mənşəyi, tarixi inkişaf xüsusiyyətləri və elmi yanaşmalarından bəhs edir. Bəşər tarixində silahlı qarşıdurmaların və müharibələrin yeri və rolu, onların dualist mahiyyəti və anlayış aparatının izahı problemin öyrənilməsində açar rolu oynayır. Sosial-iqtisadi formasiyalarda nəzərə çarpan radikal dəyişikliklər hərbi münaqişələrin xarakterinə, üsul və vasitələrinə ciddi təsir göstərib, bu istiqamətdə elmi araşdırmaların meydana gəlməsinə və inkişafına zəmin yaradıb. “Hərb işində inqilab” silahlı mübarizənin transformasiyası və “müharibə nəsilləri” bölgüsünün yaranması ilə nəticələnib. Müxtəlif məktəb və yanaşmalar kontekstində hərbi münaqişələrin izahı bu sosial (...) fenomenin çoxtərəfli və mürəkkəb xarakterə malik olması, digər elmi sahələri ilə sıx bağlılığına dəlalət edir. (shrink)

We refine a line of feminist criticism of pornography that focuses on pornographic works' pernicious effects. A.W. Eaton argues that inegalitarian pornography should be criticized because it is responsible for its consumers’ adoption of inegalitarian attitudes toward sex in the same way that other fictions are responsible for changes in their consumers’ attitudes. We argue that her argument can be improved with the recognition that different fictions can have different modes of persuasion. This is true of film and television: a (...) satirical movie such as Dr. Strangelove does not morally educate in the same way as a realistic series such as The Wire. We argue that this is also true of pornography: inegalitarian depictions of sex are not invariably responsible for consumers' adoption of inegalitarian attitudes toward sex in reality. Given that pornographic works of different genres may harm in different ways, different feminist criticisms are appropriate for different genres of pornography. (shrink)

Although the relationship between stressors and thriving at work has been established, the linkage between them is still in the early stages of theory development. This study proposed a two-path model, based on Lepine’s stressors-performance model, to analyze the effects of the stressors on the thriving at work. Two complementary mediating paths were proposed, i.e., affective strain (positive affect) and motivation (self-efficacy), which were explained using affective events theory and expectancy theory, respectively. Based on the empirical data from 233 employees, (...) the results show that challenge stressors could enhance employees’ positive affect and self-efficacy, thus leading to thriving at work; on the contrary, hindrance stressors would result in negative influences. In addition, it is also found that the effect of affective path tend to be greater than that of motivation path, which could provide a practical guide for organizations to effectively apply stress management and to promote employees thriving at work. (shrink)

This study adopts a stakeholder theory framework to examine determinants of social reporting quality and empirically test the ability of the theory to explain disclosure quality in an emerging economy. Using a sample of 246 listed companies and a hand-collected dataset that included 2 years of data based on survey questions reflecting international disclosure trends, we apply an aggregate measure of quality with five facets to a variety of corporate social responsibility areas. The results support the application and demonstrate that (...) measures of stakeholder power, strategic posture, economic resources, firm size, and media visibility are related to social disclosure quality. This paper adds to the scarce evidence on social reporting in Taiwan and provides a useful method for evaluating disclosure quality. It also illustrates the impact of two dominant foreign stakeholder groups on social disclosures in Taiwan: organizational buyers in the global supply chain and listing and social rating agencies in international capital markets. (shrink)

The article focuses on the analysis of curriculum documents from Taiwan to investigate how benchmarks for learning nature of science are positioned in different versions of the science curricula. Following a review of different approaches to the conceptualization of NOS and the role of NOS in promoting scientific literacy, an empirical study is reported to illustrate how the science curriculum documents represent different aspects of NOS. The article uses the family resemblance approach as the account of NOS and adapts it (...) for analysis of the curriculum documents. The FRA defines NOS as cognitive-epistemic and social-institutional systems that serve as constructs of knowledge categories with a high level of interconnectedness. The FRA was used as an analytical tool for investigating two sets of Taiwanese curriculum guidelines published 10 years apart, providing an opportunity to discuss how NOS is addressed in the curriculum reforms. The findings show a shift away from the excessive centralization of the cognitive-epistemic system to a consideration of the social-institutional system. Modifications to the benchmarks are proposed in order to achieve a more holistic and progressive approach to NOS. The article contributes to studies on NOS in science education by illustrating how the FRA can act as a tool for exploring interconnectedness of NOS ideas in the curriculum. (shrink)

Nominalism about attributes has serious difficulties in accounting for truths involving abstract nouns. Prominent among such truths are statements of comparative similarity among attributes. This paper argues that one cannot account for the truth of such statements without invoking attributes.

Some remarks in the Eudemian Ethics and the Nichomachean Ethics indicate that the voluntariness of actions is significantly related to compulsion and ignorance. According to a plausible interpretation, these remarks suggest that if an agent performs an action under compulsion or due to ignorance of some relevant facts, then she does so involuntarily. An objection to this interpretation with regard to compulsion is that an agent can voluntarily do what she is compelled to do. With regard to ignorance, one might (...) object that it is necessary to clarify the proper range of relevant facts when considering whether an action performed out of ignorance is involuntary. In this paper, I develop two principles that align with the view that compulsion and ignorance are sufficient conditions for involuntary actions, while accommodating potential counterexamples and complications. (shrink)