The purpose of this study is to extend prior research on this topic by investigating whether the impact of ownership concentration moderates the link between corporate social performance and financial performance. This study uses a set of unique, hand-collected pollution control data to measure CSP, based on a sample of Taiwanese listed companies during the period from 1996 to 2006. The results of the empirical analysis provide firm support for the idea that the divergence between control rights and the cash (...) flow rights of controlling owners negatively moderates the link between social and short- and long-run FP. (shrink)

The purpose of this study was to examine the relationships among homework time, homework frequency, and learning achievements of Taiwanese students. Applying a 2-level hierarchical linear modeling...

The relationships between age and the life-supporting treatments use, and between gender and the life-supporting treatments use are still controversial. Using extracorporeal membrane oxygenation as an example of life-supporting treatments, the objectives of this study were: to examine the relationship between age and the extracorporeal membrane oxygenation use; to examine the relationship between age and the extracorporeal membrane oxygenation use; and to deliberate the ethical and societal implications of age and gender disparities in the initiation of extracorporeal membrane oxygenation. This (...) is a population-based, retrospective cohort study. Taiwan’s extracorporeal membrane oxygenation cases from 2000 to 2010 were collected. The annual incidence rate of extracorporeal membrane oxygenation use adjusting for both age and gender distribution for each year from 2000 to 2010 was derived using the population of 2000 as the reference population. The trend of extracorporeal membrane oxygenation use was examined using time-series linear regression analysis. We conducted joinpoint regression for estimating the trend change of extracorporeal membrane oxygenation use. The trends of extracorporeal membrane oxygenation use both for different gender groups, and for different age groups have been significantly increasing over time. Men were more likely to be supported by extracorporeal membrane oxygenation than women. Women’s perspectives toward life and death, and women’s perception of well-being may be associated with the phenomenon. In addition, the patients at the age of 65 or older were more likely to be supported by extracorporeal membrane oxygenation than those younger than 65. Family autonomy/family-determination, and the Confucian tradition of filial piety and respecting elders may account for this phenomenon. This study showed gender and age disparities in the initiation of extracorporeal membrane oxygenation use in Taiwan, which may be accounted for by the cultural and societal values in Taiwan. For a healthcare professional who deals with patients’/family members’ medical decision-making to initiate life-supporting treatments, he/she should be sensitive not only to the legality, but also the societal and ethical issues involved. (shrink)

Berlin & Kay hue-related basic color categories are compared with the ISCC-NBS system of object color categorization. Though independently derived, categories of the former form a small subset of the latter. A conjecture is proposed that explains the absence of yellow-green and blue-green basic hue categories and the potential for a violet category as the result of constraints on primitive hue category formation due to considerable variation in stimuli selected by color-normal observers as representing for them unique hues.

The e-character education approach refers to systems of ethics education that pertain specifically to cyberspace. This exploratory study used a survey to collect 2495 teachers’ responses regarding virtues important to e-CE. Furthermore, in order to identify the teaching concerns associated with these most important virtues, this study used two focus groups that involved interviews with 16 teachers and Internet experts, as well as a content analysis of 92 posts from 72 teachers in an online course regarding ethical behavior in the (...) context of Internet activity. The results of this study show that e-CE virtues considered important by teachers include law abidance, respect, self-discipline and sharing. Teaching-related concerns of these virtues have also been discussed. The results serve as a foundation and guide for the promotion of e-CE curriculum development and implementation. (shrink)

To many, recent allegations of accounting fraud (or earnings management; EM) at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. In academics, this raises the concern between EM and corporate social responsibility (CSR). Since it has neither been documented, nor globally tested whether CSR mitigates or increases the extent of EM, three kinds of EM are studied: earnings smoothing, earnings aggressiveness, and earnings losses and decreases avoidance. The extents (...) to which financial characteristics and institutional variables have an impact on the extent to which companies conduct EM are also tested. Our study investigates whether the CSR-related features of 1,653 corporations in 46 countries had a positive or negative effect on the quality of their publicly released financial information during the 1993-2002 period. There is no question that with a greater commitment to CSR, the extent of earnings smoothing is mitigated, that of earnings losses and decreases avoidance is reduced, but the extent of earnings aggressiveness is increased. (shrink)

This article sets out to undertake a thorough, point-by-point examination of the theory postulated by Campbell (2007), in which an attempt is made to specify the conditions under which corporations may or may not act in socially responsible ways. In order to ensure the overall reliability of our study, and to attempt to provide a new understanding of, and greater insights into, whether corporate social responsibility (CSR) is affected by financial and institutional variables, we empirically investigate a total of 520 (...) financial firms in 34 countries, between the years 2003 and 2005. Our empirical findings are: (i) finns with larger size are more CSR minded, and the financial performance and CSR are not related; (ii) finns would actually act in more socially responsible ways to enhance their competitive advantages when the market competitiveness is more intense; (iii) financial firms in countries with stronger levels of legal enforcement tend to engage in more CSR activities; however, interestingly and rather strikingly, those finns in countries with stronger shareholder rights tend to engage in less CSR activities; and (iv) self-regulation within the financial industry has a significantly positive effect on CSR, with firms being found to act in more socially responsible ways in those countries which have more cooperative employer-employee relations, higher quality management schools, and a better macroeconomic environment. (shrink)

Revelation, the thesis that the full intrinsic nature of colors is revealed to us by color experiences, is false in Byrne & Hilbert's (B&H's) view, but in an interesting and nonobvious way. I show what would make Revelation true, given B&H's account of colors, and then show why that situation fails to obtain, and why that is interesting.

The terms red, green, yellow, and blue are both necessary and sufficient to describe our chromatic experience. Their uniqueness and opponent nature is supported by evidence obtained under supra-threshold conditions, especially hue cancellation. These constraints are nontrivial. How some electrophysiologically identified mechanisms contribute to colour appearance is not known, but their complexities do not refute our experience of elemental hues.

In two recent papers, Mr Robert Young maintains that all attempts by philosophers to bolster the-violation-of-law concept of miracles are bound to fail and propounds what he claims to be a novel non-reductivist concept of miracles which avoids the conceptual difficulties of the violation-model. His view of miracles is of god being ‘an active agent-factor in the set of factors which actually was causally operative’ [p. 123] in an event dubbed a miracle. God is put in among ‘the plurality of (...) causes’ [p. 122, S p. 33] that could determine the event, but if he acts in a miracle, then ‘his presence…alters the outcome from what it would have been if, contrary to fact , he had not been present’ [p. 122]. Young claims that his concept ‘is neither a violation of … laws nor is it a coincidental occurrence religiously interpreted’ [p. 122, S p. 33], and so it avoids the difficulties, which he thinks are faced by the violation-model, of having an intelligible notion of an occurrence of the physically impossible, and also the reductivism inherent in taking mere coincidences as miracles. He also suggests a procedure of settling the epistemological issue regarding particular alleged miracles, an inquiry he thinks he has made possible by having first given a sense to miracles. [p. 126]. (shrink)

In this article, the researchers explore the following question. Can corporate social responsibility (CSR) and the corporate reputation of a firm lead to its brand equity in business-to-business (B2B) markets? This study discusses CSR from customers' viewpoints by taking the sample of industrial purchasers from Taiwan small-medium enterprises. The aims of this study are to investigate: first, the effects of CSR and corporate reputation on industrial brand equity; second, the effects of CSR, corporate reputation, and brand equity on brand performance; (...) and third, the mediating effects of corporate reputation and industrial brand equity on the relationship between CSR and brand performance. Empirical results support the study's hypotheses and indicate that CSR and corporate reputation have positive effects on industrial brand equity and brand performance. In addition, corporate reputation and industrial brand equity partially mediate the relationship between CSR and brand performance. (shrink)

This essay develops an inferential account of model explanation, based on Mauricio Suárez’s inferential conception of scientific representation and Alisa Bokulich’s counterfactual account of model explanation. It is suggested that the fact that a scientific model can explain is essentially linked to how a modeler uses an established model to make various inferences about the target system on the basis of results derived from the model. The inference practice is understood as a two-step activity, with the first step involving making (...) counterfactual statements about the model itself and the second step involving making hypothetical statements transferring over claims derived from the model onto the target. To illustrate how this two-step activity proceeds, an agent-based simulation model is discussed. (shrink)

Tu Wei-ming is the foremost exponent of Confucian thought in the United States today. Over the last two decades he has been developing a creative scholarly interpretation of Confucian humanism as a living tradition. The result is a work of interpretive brilliance that revitalizes Confucian thought, making it a legitimate concern of contemporary philosophical reflections.

Vietnam has experienced the influences of different social standards and values of Confucianism, Communism and several major religions, such as Buddhism and Catholicism, and has also undergone tremendous social change in recent decades. Consequently, moral education in present?day Vietnam takes various forms and definitions. Nowadays, moral education is incorporated in the formal curriculum and taught as a single subject of study at all levels of the Vietnamese education system. The focus of moral education in primary schools is character and personality (...) building. In secondary schools, the syllabuses focus on citizenship education, emphasising the notion of developing a socialist citizen. In higher education, the ideas of inculcating socialist thoughts and socialist principles are as important as building intellectual ability, thus, Marxist sciences and Ho Chi Minh thoughts are compulsory taught courses and make up 12% of total study hours in the undergraduate and postgraduate curriculum. Therefore, there are two different systems of morality existing in Vietnamese society ? traditional morality and socialist morality. Traditional morality is transmitted through informal channels of education, such as family education and religious institutions, while socialist morality is enforced through formal channels of the national curriculum and in various social activities and movements. However, it is still a real challenge for the Vietnamese educational system to redefine the objectives and content of moral education in order to cope with the complexity of a fast?changing society. (shrink)

This study uses a rational ethical decision-making framework to examine the influence of moral intensity (potential harm and social pressure) on whistleblowing intention and behaviour using organisational commitment as a moderator. A scenario was developed, and an online questionnaire was used to conduct an empirical analysis on the responses of 533 participants. The mean age and years of work experience of the respondents were 31 and 8.2 years, respectively. The results show, first, that while moral intensity is correlated with whistleblowing (...) intention, only the potential harm is positively correlated with such intention. Second, potential harm and social pressure differentially affect whistleblower choice of using an internal or external channel. Third, organisational commitment has a moderated mediation effect among moral intensity, whistleblowing intention and behaviour. Fourth, whistleblowers may be grouped into four conceptual types: indifferent, rebel, mature and spoil. Finally, theoretical and managerial implications of the findings are discussed. (shrink)

In recent years, philosophical ideas developed during the Wei-Jin period, broadly referred to as xuanxue in Chinese and ‘Neo-Daoism’ or ‘Dark Learning’ in English, have been accorded increasing attention in academia. This article provides an introduction to some major thinkers of the Wei-Jin period, addressing both their original writings and recent scholarly interpretations. The article aims to demonstrate that many Wei-Jin period intellectuals formed their theories through reinterpreting the relationship between texts associated with Daoism and Confucianism. Thinkers of this period (...) often attempted to show how these defining ‘schools’ of pre-Qin Chinese thought did not propose theories that were fundamentally inconsistent, and that their ideas could be woven together as elements of a coherent view. This intellectual movement can thus be, and often has been, viewed as an attempt to integrate Daoism and Confucianism. However, a more nuanced reading demonstrates that these thinkers were reworking the relationship between what were seen as predominately Daoist or Confucian themes from their very foundation. Accordingly, the common description of Wei-Jin thinkers as ‘Daoist’ is decidedly incongruous. (shrink)

Drawing on institutional and signaling theories, this study examines how environmental corporate social responsibility affects firm performance in a dysfunctional institutional environment. We extend the ECSR literature by suggesting that ECSR indirectly influences firm performance through the mediating effects of business and political legitimacy. Based on a dataset of 238 firms in China, we find that ECSR affects business and political legitimacy followed by firm performance. Moreover, legal incompleteness weakens and legal inefficiency strengthens the effects of ECSR on business and (...) political legitimacy. (shrink)

This book presents a systematic account of the role of the personal spiritual ideal of wu-wei--literally "no doing," but better rendered as "effortless action"--in early Chinese thought. Edward Slingerland's analysis shows that wu-wei represents the most general of a set of conceptual metaphors having to do with a state of effortless ease and unself-consciousness. This concept of effortlessness, he contends, serves as a common ideal for both Daoist and Confucian thinkers. He also argues that this concept contains within itself a (...) conceptual tension that motivates the development of early Chinese thought: the so-called "paradox of wu-wei," or the question of how one can consciously "try not to try." Methodologically, this book represents a preliminary attempt to apply the contemporary theory of conceptual metaphor to the study of early Chinese thought. Although the focus is upon early China, both the subject matter and methodology have wider implications. The subject of wu-wei is relevant to anyone interested in later East Asian religious thought or in the so-called "virtue-ethics" tradition in the West. Moreover, the technique of conceptual metaphor analysis--along with the principle of "embodied realism" upon which it is based--provides an exciting new theoretical framework and methodological tool for the study of comparative thought, comparative religion, intellectual history, and even the humanities in general. Part of the purpose of this work is thus to help introduce scholars in the humanities and social sciences to this methodology, and provide an example of how it may be applied to a particular sub-field. (shrink)

As part of a new focus on sustainability, this study examines the effects of technological attributes, market potential, and environmental factors on the commercialization of technologies. A survey was conducted on two of Taiwan’s promising sustainable high-tech industries—solar photovoltaic (PV) and light emitting diodes (LEDs). We found that if the technologies possess the specific attributes of innovativeness, genericness, simplicity, and compatibility, as required by the potential adopters, the level of market potential will be more favorable and technology commercialization (TC) probability (...) will be higher. In addition, the results of regression analysis indicate that environmental requirements play moderating roles in affecting the relationships between market potential and TC probability. The empirical findings highlight the role of market potential as a mediator between technological attributes and the likelihood of commercialization. Furthermore, environmental factors moderate the influence of market potential on TC. The results of this study can provide firms’ operations with insights into resource allocation, sustainable development, and competitive advantages in an intensely competitive environment. (shrink)

We investigate the cross-correlations of return-volume relationship of the Bitcoin market. In particular, we select eight exchange rates whose trading volume accounts for more than 98% market shares to synthesize Bitcoin indexes. The empirical results based on multifractal detrended cross-correlation analysis reveal that the nonlinear dependencies and power-law cross-correlations in return-volume relationship are found; all cross-correlations are multifractal, and there are antipersistent behaviors of cross-correlation for q=2; the price of small fluctuations is more persistent than that of the volume, while (...) the volume of larger fluctuations is more antipersistent; and the rolling window method shows that the cross-correlations of return-volume are antipersistent in the entire sample period. (shrink)

Using a parallel mixed-methods design, the current study examined university students’ perceptions of academic cheating through collecting and analyzing both the quantitative and qualitative data. Our quantitative findings corroborate previous research that male students have engaged more in academic cheating than females based on students’ self-reports, and that undergraduate students are less willing to discuss issues on academic cheating as compared with their graduate counterparts. Five themes emerged from the thematic analysis of the qualitative data: flexible definitions for cheating, environmental (...) promotion of cheating, the moral transgression of cheating, cheating as an ambiguous justification, and cheating as a conscious decision making process. The mixed-methods findings indicate that there is no relationship between students’ gender or classification and their endorsements of the qualitative themes. However, non-White students are more likely to endorse the theme “cheating as an ambiguous justification.” Implications for reducing and preventing academic cheating at the university level are discussed. (shrink)