In this article, we explore the relationship between corporate social responsibility (CSR) and earnings management (EM). Our CSR index, using KLD data, incorporates information from the following issue areas: the community, corporate governance, diversity, the product, employee relations, the environment, and human rights. Results show that more socially responsible firms have higher quality accruals and less activity-based EM, both of which impact financial reporting quality.

In our ever technologically driven and mediatized society, we face the existential risk of falling into an info-calypse as much as an eco-calypse. To complement the list of values of a progressive culture put forth by Harrison (Natl Interest 60:55–65, 2000) and Vuong (Econ Bus Lett 10(3):284–290, 2021), this short essay proposes cultivating a new cultural value of protecting the infosphere. It argues rewarding practices and products that strengthen the integrity of infosphere as part of the newly emerged corporate social (...) responsibility (CSR) practices are highly beneficial for the fight against contaminations of the infosphere, i.e., misinformation, disinformation, damaging contents, etc. (shrink)

As software piracy continues to be a threat to the growth of national and global economies, understanding why people continue to use pirated software and learning how to discourage the use of pirated software are urgent and important issues. In addition to applying the theory of planned behavior (TPB) perspective to capture behavioral intention to use pirated software, this paper considers perceived risk as a salient belief influencing attitude and intention toward using pirated software. Four perceived risk components related to (...) the use of pirated software (performance, social, prosecution and psychological risks) have been identified, measured and tested. Data were collected through an online survey of 305 participants. The results indicate that perceived prosecution risk has an impact on intention to use pirated software, and perceived psychological risk is a strong predictor of attitude toward using pirated software. In addition, attitude and perceived behavior control contribute significantly to the intended use of pirated software. However, the proposed direct relationship between subjective norm and intention to use pirated software is not supported. Implications for research and practice are discussed. (shrink)

This commentary challenges Railton’s claim that the affective system is the key source of control of action. Whilst the affective system is important for understanding how acting for a reason is possible, we argue that there are many levels of control of action and adaptive behaviour and that the affective system is only one source of control. Such a model seems to be more in line with the emerging picture from affective and movement neuroscience.

In this paper we investigate whether independent directors’ attendance at board meetings enhances investor protection using a difference-in-difference approach. We find that independent directors’ attendance alleviates tunneling. This effect is more pronounced in non-state-owned enterprises than in state-owned enterprises. The reinforcement of external supervision substitutes for the role of independent directors’ attendance and this substitution effect is more significant in non-SOEs. Together, these results imply that independent directors’ attendance at board meetings can play an important role in protecting investors, especially (...) in non-SOEs and when external supervision is weak. This paper sheds new light on independent directors’ function in corporate governance, and has implications for institutional improvements. (shrink)

What is it for an imprecise credence to be justified? It might be thought that this is not a particularly urgent question for friends of imprecise credences to answer. For one might think that its answer just depends on how a well-trodden issue in epistemology plays out—namely, that of which theory of doxastic justification, be it reliabilism, evidentialism, or some other theory, is correct. I’ll argue, however, that it’s difficult for reliabilists to accommodate imprecise credences, at least if we understand (...) such credences to be determinate first-order attitudes. If I’m right, reliabilists will have to reject imprecise credences, and friends of imprecise credences will have to reject reliabilism. Near the end of the paper, I’ll also consider whether reliabilism can accommodate indeterminate credences. (shrink)

In behavioral research, exploring bivariate relationships between variables X and Y based on the concept of probability-of-superiority (PS) has received increasing attention. Unlike the conventional, linear-based bivariate relationship (e.g., Pearson's correlation), PS defines that X and Y can be related based on their likelihood—e.g., a student who is above mean in SAT has 63% likelihood of achieving an above-mean college GPA. Despite its increasing attention, the concept of PS is restricted to a simple bivariate scenario ( X - Y pair), (...) which hinders the development and application of PS in popular multivariate modeling such as structural equation modeling (SEM). Therefore, this study addresses an empirical-based simulation study that explores the potential of detecting PS-based relationship in SEM, called PS-SEM. The simulation results showed that the proposed PS-SEM method can detect and identify PS-based when data follow PS-based relationships, thereby providing a useful method for researchers to explore PS-based SEM in their studies. Conclusions, implications, and future directions based on the findings are also discussed. (shrink)

Based on an analysis of a landmark case Lim Mey Lee Susan v Singapore Medical Council in Singapore where a doctor was professionally disciplined for over-charging a wealthy patient, a judgement upheld by the Singapore High Court, this paper will discuss the notion of an ‘ethical price’ (EP) and its determination with respect to the provision of healthcare services. It will first examine the limitations of a legal approach for setting an ethical limit to pricing. From there, it will argue (...) that Confucian philosophy provides a useful ethical framework to explore EP, with focus on the context of Singapore. The following question is addressed: What is an ethical pricing standard for medical practice from a Confucian perspective? The strengths and limitations of a Confucian value base as regards the determination of an objective EP will be analysed through an examination of the shortcomings of the doctor’s behaviour in the Susan Lim case as well as other case scenarios. The paper will conclude with some practical suggestions on how Confucian-based ideas can be applied to decision-making on pricing and the importance of this for medical professionalism and ethics teaching. (shrink)

This study experimentally tests our proposed extended present bias hypothesis—discount factor increases over the proximate future and eventually approaches constancy, but remains distinct from unity in the remote future. Using front-end delay and a post-dated check for payment, discount factors are elicited for three seven-day durations: between 2 and 9 days later, between 31 and 38 days later, and between 301 versus 308 days later. We find support for diminishing discounting between the proximate and intermediate comparisons, but not between the (...) intermediate and the remote comparisons. The findings validate our extended present bias hypothesis. (shrink)

How should we account for self-knowledge of our inner lives? Some have argued that just as we have various senses that allow us to perceive the environment, we have an inner sense that allows us to perceive our inner lives. But others find such a view implausible and think that there are other ways to account for self-knowledge. With respect to all-or-nothing beliefs, some have held that we may account for self-knowledge by appealing to the claim that such beliefs are (...) transparent--that we may answer the question 'Do you believe p?' by answering the question 'Is it the case that p?' But surprisingly, little or no attention has been paid to the question of whether partial beliefs are transparent. In this paper, I clarify the question of whether partial beliefs are transparent. I also consider various attempts to answer the question in the affirmative. To anticipate, my verdict is pessimistic: I argue that such attempts fail. (shrink)

Resource development takes place through the transformation of social institutions. The moral dimension is of crucial importance in the evolution of associated management regimes. More than just a code of ethics, moralities are predicated on what is understood to be ‘the good’. Recognition of the good requires a rhetoric beyond those of power and interest. This paper proposes a rhetoric of love. Within this conception of morality, the management of human relationships becomes understood as an unfolding cycle of choice among (...) tragic choices and management of the non‐human environment is accomplished through the realisation of the gift relationship. (shrink)

The multicultural experience offers the intriguing possibility for an empirical examination of how free-energy principles explain dynamic cultural behaviors and pragmatic cultural phenomena and a challenging but decisive test of thinking through other minds predictions. We highlight that TTOM needs to treat individuals as active cultural agents instead of passive learners.

<2020 Buddhist Book Award (2nd place), Korea> <2020 Sejong Book Award, Korea> The book discusses and provides solutions for the philosophical issues of Aristotelian essentialist biology, Darwin’s evolutionary theory, and contemporary molecular biology in light of Buddhist concepts of dependent arising and emptiness. CONTENT 1. Buddhist Teachings from the perspective of Bioscience 2. Bioscience from the Perspective of Buddhist Teachings 3. Enlightenment, Compassion and Bioscientific Phenomena 4. Enlightenment, Revolutionary Change of Worldview 5. The Buddhist Understanding of Development in Biology 1 (...) 6. The Buddhist Understanding of Development in Biology 2 7. The Buddhist Understanding of Development 1 8. The Buddhist Understanding of Development 2 9. The Buddhist Understanding of Aging 10. The Buddhist Understanding of Sickness 11. The Buddhist Understanding of Death 1 12. The Buddhist Understanding of Death 2 13. The Buddhist Understanding of Species 1 14. The Buddhist Understanding of Species 2 15. The Concept of Gene and its History 16. Genetic Dualism and Buddhist Criticism 17. The Buddhist Understanding of the Gene 1 18. The Buddhist Understanding of the Gene 2 19. Evolution is not Progress but Changes 20. Evolution is neither Deterministic nor Indeterministic. It is the Process of Interdependent Arising 21. Reconsidering Chance and Necessity 22. What Darwin Left Us 23. The Evolution of Buddhism 1 24. The Evolution of Buddhism 2 . (shrink)

Among the many teaching methods, inquiry-based teaching is considered to be an effective way for students to learn and solve problems on their own. However, most of the research related to inquiry-based teaching and learning has concentrated mainly on K-12 education, while few to no studies have focused on the application of inquiry-based teaching and learning in project design courses at university level. Therefore, in order to expand the understanding of the application effect of inquiry-based teaching at university level, this (...) study adopted the quasi-experimental design method, and through the purposive sampling method, 20 students from the Department of Fashion Design at a University of Science and Technology were invited to participate in this study. During the 9-month period, teaching experiments were carried out using two inquiry models, QC/ADEAC and QD/ODEAC. First, when participants were thinking of a creative topic, they followed the process: Question, Collection/Analysis, Discussion, Explanation, Amendment, and Confirmation in the course. During the production process, the participants were allowed to improve on their work through the process of Question, Doing/Observation, Discussion, Explanation, Amendment, and Confirmation. The teacher became a true guide, so that the participants could explore and work out how to improve their designs through independent inquiry and practice. In this study, questionnaires were administered to participants at five important stages of the design project: “theme development,” “color development,” “first Work,” “second Work,” and “third Work.” The results of the five surveys showed that the participants’ curriculum interest, curriculum value perception, and curriculum confidence in the inquiry program all increased. (shrink)

Patent strategy is increasingly recognized as a vital contributor in promoting core competitiveness of an enterprise. A top management team has been indicated as one of the key factors driving changes in patent strategy. Based on upper echelons theory, this study examines how TMT characteristics, including, team diversity, emotional intelligence, and safety climate, influence enterprise patent strategic change and, hence, the business outcome. The data from 930 top managers in 228 enterprises showed that the changes in patent strategies are significantly (...) influenced by the characteristics of top managers. These aforementioned internal TMT factors have diverse effects on the speed and scope of the enterprise patent strategic change, which in turn affects firm performance in a positive and negative way, respectively. (shrink)

Emergence is a notorious philosophical term of art. A variety of theorists have appropriated it for their purposes ever since George Henry Lewes gave it a philosophical sense in his 1875 Problems of Life and Mind. We might roughly characterize the shared meaning thus: emergent entities (properties or substances) ‘arise’ out of more fundamental entities and yet are ‘novel’ or ‘irreducible’ with respect to them. (For example, it is sometimes said that consciousness is an emergent property of the brain.) Each (...) of the quoted terms is slippery in its own right, and their specifications yield the varied notions of emergence that we discuss below. There has been renewed interest in emergence within discussions of the behavior of complex systems and debates over the reconcilability of mental causation, intentionality, or consciousness with physicalism. (shrink)

洪耀勳是誰？是否有臺灣哲學？何謂臺灣哲學？何以洪耀勳的思想與實存哲學、日本哲學有深刻的關聯？哲學在東亞的接受與發展脈絡和洪耀勳的哲學思想有何關聯？洪耀勳的哲學思想能以何種形式和東亞的哲學發展產生關聯？ 其哲學思想有何種當代性意義？ 本書收錄洪耀勳日治時期的八篇哲學文章，撰寫年代在1934至1943十年之間，其中或隱或顯地援用日本京都學派哲學作為其哲學思索的資源。洪耀勳援引西田幾多郎「我和你」的理論，針對當時哲學發展的脈動，提出貼 近當代哲學需求的歷史實存概念。此外，他在探索臺灣文學創作的哲學理論時，亦以實存概念出發，主張新康德學派的價值哲學應與歷史實存形成呼應，藉以超越形而上學的價值世界。實存概念經洪耀勳的哲學探索，使得和辻哲 郎的風土論、務臺理作「表現世界的邏輯」、田邊元的「種的邏輯」等哲學資源，以一種「個別、特殊、普遍」的臺灣歷史實存姿態出現，並在異文化的臺灣，得到特殊性的發展。 Who is Hung Yao-hsün? Is there Taiwanese philosophy? What is Taiwanese philosophy? Why is Hung Yao-hsün’s thought deeply related to philosophy of existence and Japanese philosophy? What is the relationship between the reception and development of philosophy in East Asia and Hung Yao-hsün’s philosophical thought? In what form can Hung Yao-hsün’s philosophical thoughts be related to the development of philosophy in East Asia? What is the contemporary significance of his philosophical thinking? This book contains eight philosophical articles written (...) by Hung Yao-hsün between1934-1943, when Taiwan was under Japanese rule. These papers show implicit and explicit references to Kyoto School philosophy, which is a resource for his philosophical thinking. In response to the philosophical development at that time, Hung develops the notion of historical existence by citing Nishida’s theory of I and Thou. Besides, he explores the concept of existence as the philosophical foundation of Taiwanese literature, and argues the philosophy of value of Neo-Kantianism should echo the historical reality in order to overcome the metaphysical world of value. Hung’s philosophy deepens the concept of existence, and transforms the philosophical resources of Watsuji’s theory of Fūdo, Mutai Risaku’s logic of world expression and Tanabe’s logic of species into Taiwan’s historical reality of “individuality, particularity and universality;” these philosophies developed into a new dimension in Taiwan, a culture alien to Japan. (shrink)

Hong Kong is undergoing a public debate on the need to reform and future directions of reforming its health care system. This paper highlights the debates and considerations brought up by the Hospital Authority, the largest provider of public health care in Hong Kong, on the ethical principles and societal values underlying the upcoming reform. It is recognized that the exact meanings behind each ethical principle and value must be debated and clarified during the reform process. In a (...) modern day society like Hong Kong, societal values are likely to be diversified. A health care system also has to fulfil different and often conflicting objectives of equity, efficiency, quality and choice. It would be difficult for a health care system to satisfy these different values and objectives based on a single value parameter. The Hong Kong experience shows that a society may prefer a combination of strategies in addressing different societal values. The re-structuring of the health care system in Hong Kong should therefore be based on a balanced and optimum combination of various financing and delivery strategies. (shrink)

The following framework of theses, roughly hewn, shapes contemporary discussion of the problem of mental causation: (1) Non-Identity of the Mental and the Physical Mental properties and states cannot be identified with specific physical properties and states. (2) Causal Closure (Completeness) of the Physical The objective probability of every physical event is fixed by prior physical events and laws alone. (This thesis is sometimes expressed in terms of explanation: In tracing the causal history of any physical event, one need not (...) advert to any non-physical events or laws. To the extent that there is any explanation available for a physical event, there is a complete explanation available couched entirely in physical vocabulary. We prefer the probability formulation, as it should be acceptable to any physicalist, though some reject the explanation formulation.) (3) Causal Exclusion There is at most one complete and wholly independent explanation for any given event or sequence of events. (shrink)

This study investigated the immediate and delayed effects of moderate-intensity continuous exercise and high-intensity interval exercise on working memory. Fifty healthy young adults engaged in a MICE session, 20 min of continuous running on a treadmill at an intensity of 40–59% of heart rate reserve ; a HIIE session, 10 sets of 1 min running at an intensity of 90% HRR, interspersed by 1 min self-paced walking at 50% HRR; and a control session, resting in a chair and reading books (...) for 24 min. A spatial 2-back task was performed to assess working memory before, immediately after and 30 min after each intervention. Reaction time in the 2-back task was significantly reduced immediately after both MICE and HIIE interventions. The enhanced working memory associated with HIIE sustained for 30 min after the exercise, whereas the beneficial effects associated with MICE returned to the pre-exercise level at 30 min after the exercise. These results suggest that although both MICE and HIIE enhance working memory in young adults, the positive effect sustains longer in HIIE than that in MICE. The current study extends the existing knowledge base by suggesting that improvements in working memory with HIIE last longer than with MICE. (shrink)