This article examines issues relating to ethics decision-making in clinical trials. The overriding concern is to ensure that the well being and the interests of human subjects are adequately safeguarded. In this respect, this article will embark on a critical analysis of the ICH-GCP Guideline. The purpose of such an undertaking is to highlight areas of concern and the shortcomings of the existing ICH-GCP Guideline. Particular emphasis is made on how ethics committees perform their duties and responsibilities in line with (...) the principles outlined in the ICH-GCP Guideline. This article will draw attention to the need for a new approach to addressing the weaknesses of the ICH-GCP Guideline in its present form. (shrink)

This article examines issues relating to ethics decision‐making in clinical trials. The overriding concern is to ensure that the well being and the interests of human subjects are adequately safeguarded. In this respect, this article will embark on a critical analysis of theICH‐GCP Guideline. The purpose of such an undertaking is to highlight areas of concern and the shortcomings of the existingICH‐GCP Guideline. Particular emphasis is made on how ethics committees perform their duties and responsibilities in line with the principles (...) outlined in theICH‐GCP Guideline. This article will draw attention to the need for a new approach to addressing the weaknesses of theICH‐GCP Guideline in its present form. (shrink)

We investigate corporate giving behaviors of prestigious business award winners in Korea. In particular, we examine whether firms strategically use corporate giving to enhance corporate reputation. We find that award winners generally make more charitable contributions than nonwinners prior to winning awards and maintain significant charitable contributions after winning awards; multiple award winners make even more charitable contributions than single-award winners; and an increase in charitable contributions does not raise the probability of winning awards in the year after the increase. (...) The results suggest that CEOs of award-winning firms do not use corporate giving opportunistically to enhance their status and reputation. Rather, significant charitable contributions by award winners may be indicative of a sound business strategy to maximize long-term firm value. (shrink)

The COVID-19 pandemic has witnessed an increase and amplification of anti-Asian racism and violence across the globe. Stop AAPI Hate1 in the United States and the COVID-19 Racism Incident Report2 i...

A considerable body of evidence now documents, beyond reasonable doubt, biological and health risk factors for crime and violence. Nevertheless, intervention and prevention efforts with offenders have avoided biological interventions, in part due to past misuses of biological research and the challenges that biological predispositions to crime raise. This article reviews the empirical literature on two biological intervention approaches, omega-3 supplementation and transcranial direct current stimulation. Emerging research on these relatively benign interventions suggests that increased omega-3 intake through dietary intervention (...) and prefrontal upregulation using non-invasive brain stimulation may show some initial promise in reducing antisocial behavior. The ethical issues related to mandated and offered biological interventions within the criminal justice system are discussed. (shrink)

The term 'Asian values' became popular in the political discourse in the 1980s and 1990s. The most vocal proponents of Asian values are Singapore s Lee Kuan Yew and Malaysia's Mahathir and their deputies and government officials, as well as post-Tiananmen Chinese leaders. Most notable of all these three strands of the Asian values debate is the 'Singapore School', which 'comprises leaders who have articulated a defence of the Singapore regime, either in their personal or official capacities'. This article discusses (...) the origins and philosophical underpinnings of 'Asian values' in the Singapore context and its relationship to civics education. First, it provides the historical context for the interest in Confucianism and Asian Values. It then looks at the role and use of Confucianism and Asian Values in Asia, before discussing the case of Singapore and Asian values. I explore the interconnections between changes in history, civics and social studies curricula, and the politics of the 'Asian Values' discourse in Singapore which underpins these curricula. At the heart of the issue was the states attempt to forge and articulate a Singaporean identity, and the role of citizenship/moral education in attaining this elusive nation building goal. (shrink)

The determination of death by neurological criteria remains controversial scientifically, culturally, and legally, worldwide. In the United Kingdom, although the determination of death by neurological criteria is not legally codified, the Code of Practice of the Academy of Medical Royal Colleges is customarily used for neurological death determination and treatment withdrawal. Unlike some states in the US, however, there are no provisions under the law requiring accommodation of and respect for residents' religious rights and commitments when secular conceptions of death (...) based on medical codes and practices conflict with a traditional concept well-grounded in religious and cultural values and practices. In this article, we analyse the medical, ethical, and legal issues that were generated by the recent judgement of the High Court of England and Wales in Re: A [2015] EWHC 443. Mechanical ventilation was withdrawn in this case despite parental religious objection to a determination of death based on the code of practice. We outline contemporary evidence that has refuted the reliability of tests of brainstem function to ascertain the two conjunctive clinical criteria for the determination of death that are stipulated in the code of practice: irreversible loss of capacity for consciousness and somatic integration of bodily biological functions. We argue that: the tests of brainstem function were not properly undertaken in this case; the two conjunctive clinical criteria set forth in the code of practice cannot be reliably confirmed by these tests in any event; and absent authentication of the clinical criteria of death, the code of practice wrongly invokes a secular definition of death based on the loss of personhood. Consequently, the moral obligation of a pluralistic society to honor and respect diverse religious convictions to the greatest extent possible is being violated. Re A is contrasted with the US case of Jahi McMath in which the court accommodated parental religious objection to the determination of neurological death codified in the Uniform Determination of Death Act. We conclude that the legal system in the United Kingdom should not favour a secular definition of death over a definition of death that is respectful of religious values about the inviolability and sanctity of life. We recommend the legal recognition of religious accommodation in death determination to facilitate cultural sensitivity and compassionate care to patients and families in a pluralistic society. (shrink)

ZUSAMMENFASSUNG Die vorliegende Arbeit unternimmt den Versuch, zu erklären, was Heidegger mit dem Ausdruck “die Verwandlung des Biographischen im Gedichteten” bei seiner Erläuterung der Hölderlinschen Hymne Andenken meint. Viele Literaturwissenschaftler interessieren sich für das Entstehungsdatum der Hymne und die damaligen Erlebnisse Hölderlins, um daraus die Hymne zu interpretieren. Im Vergleich mit ihnen richtet Heidegger wenig sein Augenmerk darauf, weil er glaubt, dass das Biographische des Dichters unmittelbar nichts mit dem Inhalt des Gedichtes zu tun hat. Bei der Dichtung geschieht Heidegger (...) zufolge die Verwandlung des Biographischen im Gedichteten. Demnach untersucht die vorliegende Arbeit das Phänomen des Dichtens. Dazu wird Heideggers Erläuterung der Hymne Wie wenn am Feiertage... herangezogen, die er als die “reinste Dichtung des Wesens der Dichtung” ansieht. Danach wird das Gedicht Andenken im Hinblick auf die “Schiffer” betrachtet, die Heidegger die “kommenden Dichter Germaniens” nennt. Diese Betrachtung dient dazu, die Verwandlung, die im Dichten geschieht, zu erläutern. ABSTRACT I attempt to explain what Heidegger means by the expression “the transformation of the biographical data in the poem” in his elucidation of the Hölderlin’s hymn Remembrance. Many scholars of German literature are interested in the date of the hymn and in Hölderlin’s experience at that date, in order to interpret the hymn. In contrast to them, Heidegger does not concern himself with the date, because he believes that the poet’s biographical data has nothing to do with the content of the poem directly. According to Heidegger, the transformation of the biographical data in the poem takes place through a process of poeticizing. Therefore, I investigate this process as the nature of the poetry. For this investigation, I refer to Heidegger’s elucidation of the hymn As When on Holiday..., which he regards as the “purest poem on the essence of poetry”. Afterwards, I interpret the hymn Remembrance in view of the “mariners”, which Heidegger calls “Germania’s coming poets”. This interpretation serves to help us understand the transformation that occurs in the process of poeticizing. (shrink)

Joan Mellen In the Realm of the Senses London: British Film Institute ISBN: 1 8445 7034 7.

Sa?yutta of the P?li Sa?yutta-nik?ya in conjunction with two other versions preserved in Chinese translation in Taish? vol. 2, nos 99 and 100. Then it compares the main teachings contained in the three versions. This comparative study of these three different versions focuses on some shared images of Brahm?s and on disagreements of some teachings presented in the three versions. It reveals similarities and significant differences in structure and doctrinal content, thus advancing the historical/critical study of early Buddhist doctrine in (...) this area. (shrink)

The idea that insight is by nature incompatible with concentration has been a long-term focus of scholarly discussion regarding the interpretation of some sūtra passages that could suggest the occurrence of insight within concentration. In the Prajñāpāramitā literature, the set of three samādhis is identified with insight, the prajñāpāramitā. Some scholars identify the experience of emptiness in these samādhis with a state of concentration, very likely the absorption of extinction. I highlight elsewhere a passage in the Prajñāpāramitā in which preceding (...) vows play an important role in the practice of emptiness, that is, the prajñāpāramitā and may apply to the moment just before entering into the absorption of extinction. However, the problem of how the prajñāpāramitā is by nature incompatible with concentration could be practiced in the absorption of extinction remains. In the Sāgaramatiparipṛcchāsūtra there is a passage which illustrates the significance and effect of dedications preceding the practice of the three samādhis. According to this passage, the set of three samādhis is sometimes described as some very deep concentrations; at their emergence there could be two different attainments: either nirvāṇa or all-knowing accompanied by all qualities of the Buddha. This paper looks into the several steps immediately before the attainment of all-knowing by revealing a new usage of “dedications” in the Sāgaramatiparipṛcchāsūtra. (shrink)

Evolutionary game theory and public goods games offer an important framework to understand cooperation during pandemics. From this perspective, the COVID-19 situation can be conceptualized as a dilemma where people who neglect safety precautions act as free riders, because they get to enjoy the benefits of decreased health risk from others’ compliance with policies despite not contributing to or even undermining public safety themselves. At the same time, humans appear to carry a suite of evolved psychological mechanisms aimed at curbing (...) free riding in order to ensure the continued provision of public goods, which can be leveraged to develop more effective measures to promote compliance with regulations. We also highlight factors beyond free riding that reduce compliance rates, such as the emergence of conspiratorial thinking, which seriously undermine the effectiveness of measures to suppress free riding. Together, the current paper outlines the social dynamics that occur in public goods dilemmas involving the spread of infectious disease, highlights the utility and limits of evolutionary game-theoretic approaches for COVID-19 management, and suggests novel directions based on emerging challenges to cooperation. (shrink)

This article first examines the textual structure of the Maudgaly?yana Sa?yukta of the Chinese Sa?yukt?gama in conjunction with its P?li parallel. Then it compares the main teachings contained in the two versions. It reveals similarities but also differences in both structure and content.

Living in “the Machine Age” (dem Maschinenzeitalter), we can not avoid asking ourselves, whether every one of us lives as "a Part" (ein Bestand) in the world much like a cog in “a Machine” (einer Maschine). Heidegger made this concept clear by his phenomenology. In addition, he regarded a human being as a special Part, that could transform all beings into Parts. In order to overcome this dangerous situation, namely, "the Desolation of the Being" (dieSeinsverlassenheit), he considers deeper at “the (...) Essence of Technology” (das Wesen der Technik), the most important element of the Machine Age. Founding on this consideration he finds a way of overcoming, namely, “Art” (die Kunst). By Art can we begin to ask about “the Being” (das Sein) and to think about the change of "the Understanding of the Being" (das Seinsverständnis). What makes this change possible is "the Basic Mood" (die Grundstimmung). Therefore this Basic Mood must above all things be awoken. Drawing on Heidegger's philosophy, I would like to make several observations on the Machine Age and its overcoming. In this way I hope to make a contribution to the Machine Age, so that the modern world will not be regarded as a Machine, all beings will not be regarded as Parts and the modern human being will not be regarded as a special Part. (shrink)

in German Der vorliegende Beitrag widmet sich zwei Schriften Heideggers, die bisher kaum untersucht worden sind, nämlich Die Einzigkeit des Dichters und Abendgespräch in einem Kriegsgefangenenlager in Rußland zwischen einem Jüngeren und einem Älteren. Diese Schriften sind vor allem insofern bemerkenswert, als der taoistische Gedanke der Notwendigkeit des Unnötigen in ihrem Zentrum steht. Heideggers Rezeption dieses Gedankens ist, wie im vorliegenden Beitrag gezeigt wird, aber keine bloße Aufnahme, sondern vielmehr eine schöpferische Aneignung des ostasiatischen Gedankengutes für sein eigenes Seinsdenken. Zunächst (...) wird Heideggers Auseinandersetzung mit dem Gedanken der Notwendigkeit des Unnötigen dargestellt. Danach wird versucht, im Anschluss an Heideggers Kunstphilosophie darüber nachzudenken, inwiefern das Kunstwerk als das Unnötige in der Leistungsgesellschaft notwendig ist. Abstract in English: The present contribution analyses two writings of Heidegger which have almost never been examined until now: The Uniqueness of the Poet and Evening Conversation: In a Prisoner of War Camp in Russia between a Younger and an Older Man. These writings are very important for the comparative study of Heidegger's philosophy and East Asian thinking, not least because they are based on the Taoist idea of the necessity of the unnecessary. Heidegger's reception of this idea is, as shown in this contribution, not simply a bare adoption, but rather a creative appropriation of East Asian thought for his own thinking of Being. First, this contribution shows Heidegger's confrontation with the idea of wuyongzhiyong. It then attempts to reflect on the extent to which the artwork, as that which seems to be useless, is necessary in a results-oriented society by looking at Heidegger's philosophy of art. (shrink)

This article first briefly examines the textual structure of the Bhikkhu Samyutta of the Pali Samyutta-nikaya in conjunction with two other versions preserved in Chinese translation in Taisho vol. 2, nos. 99 and 100. Then it compares the main teachings contained in the three versions. These three versions of this collection on the subject of monks represent three different early Buddhist schools within the Sthavira branch. This comparative study of these three different versions focuses on four major topics: physical appearance, (...) Dharma talk, solitude, and heat meditation. It reveals significant differences in structure and doctrinal content, thus advancing the historical/critical study of early Buddhist doctrine in this area. (shrink)

Previous empirical research has found mixed results for the impact of corporate social responsibility (CSR) investments on corporate financial performance (CFP). This paper contributes to the literature by exploring in a two stage investor decision-making model the relationship between a firm’s innovation effort, CSR, and financial performance. We simultaneously examine the impact of CSR on both accounting-based (financial health) and market-based (Tobin’s Q) financial performance measures. From a sample of top corporate citizens, we find that: (1) a firm’s social responsibility (...) commitment (CSR) contributes to its financial performance; (2) after controlling for investment in innovation activities, CSR continues to have a positive impact on a firm’s financial performance; (3) the customer dimension of CSR has a positive effect on both CFP measures, whereas the employee dimension indicates a significant impact only on financial heath; and (4) the community relation dimension of CSR only affects the market-based CFP measure of firms with high innovation intensity. (shrink)

Phosphoinositides modulate a plethora of functions including signal transduction and membrane trafficking. PtdInsPs are thought to consist of seven interconvertible species that localize to a specific organelle, to which they recruit a set of cognate effector proteins. Here, in reviewing the literature, we argue that this model needs revision. First, PtdInsPs can carry a variety of acyl chains, greatly boosting their molecular diversity. Second, PtdInsPs are more promiscuous in their localization than is usually acknowledged. Third, PtdInsP interconversion is likely achieved (...) through kinase-phosphatase enzyme complexes that coordinate their activities and channel substrates without affecting bulk substrate population. Additionally, we contend that despite hundreds of PtdInsP effectors, our attention is biased toward few proteins. Lastly, we recognize that PtdInsPs can act to nucleate coincidence detection at the effector level, as in PDK1 and Akt. Overall, better integrated models of PtdInsP regulation and function are not only possible but needed. Phosphoinositides are lipids that control many cellular functions. However, the field of PtdInsP signaling is dominated by several dogmatic notions. Here, we offer an updated glimpse on the current state of the field regarding molecular diversity, localization, organization of modifying enzymes, effector types, and effector organization. (shrink)

The determination of death by neurological criteria remains controversial scientifically, culturally, and legally, worldwide. In the United Kingdom, although the determination of death by neurological criteria is not legally codified, the Code of Practice of the Academy of Medical Royal Colleges is customarily used for neurological death determination and treatment withdrawal. Unlike some states in the US, however, there are no provisions under the law requiring accommodation of and respect for residents' religious rights and commitments when secular conceptions of death (...) based on medical codes and practices conflict with a traditional concept well-grounded in religious and cultural values and practices. In this article, we analyse the medical, ethical, and legal issues that were generated by the recent judgement of the High Court of England and Wales in Re: A [2015] EWHC 443. Mechanical ventilation was withdrawn in this case despite parental religious objection to a determination of death based on the code of practice. We outline contemporary evidence that has refuted the reliability of tests of brainstem function to ascertain the two conjunctive clinical criteria for the determination of death that are stipulated in the code of practice: irreversible loss of capacity for consciousness and somatic integration of bodily biological functions. We argue that: the tests of brainstem function were not properly undertaken in this case; the two conjunctive clinical criteria set forth in the code of practice cannot be reliably confirmed by these tests in any event; and absent authentication of the clinical criteria of death, the code of practice wrongly invokes a secular definition of death based on the loss of personhood. Consequently, the moral obligation of a pluralistic society to honor and respect diverse religious convictions to the greatest extent possible is being violated. Re A is contrasted with the US case of Jahi McMath in which the court accommodated parental religious objection to the determination of neurological death codified in the Uniform Determination of Death Act. We conclude that the legal system in the United Kingdom should not favour a secular definition of death over a definition of death that is respectful of religious values about the inviolability and sanctity of life. We recommend the legal recognition of religious accommodation in death determination to facilitate cultural sensitivity and compassionate care to patients and families in a pluralistic society. (shrink)

The tropical rain-forest regions in Borneo Island have in place various tough environmental policies to manage the economic use of natural resources sustainably. Nevertheless, their biological landscapes are struggling against unprecedented ecological assault amid rapid industrial transformations which have involved massive and irreversible exploitation of land resources. The main reason behind this mismatch of sustainable resource management vis-à-vis unsustainable resource use is the failure on the part of the policy makers to act under the guidance of certain ethical virtues when (...) attempting to translate environmental rhetoric in print to concrete actions in reality. Ethical engagement with nature is pivotal in helping to stimulate genuine efforts in environmental conservation. Field research in the Borneo tropical rain-forest state of Sarawak, Malaysia is able to identify and evaluate the distinctive environmental attitudes, values, and practices of the indigenous communities, and their implications on Sarawak’s sustainable land-resource use and to reinforce the importance of ethical leadership in addressing a myriad of today’s environmental challenges. (shrink)

The aim of this paper is to understand why some ethical behaviours fail to embed, and importantly what can be done about it. We address this by looking at an example where ethical behaviour has not become the norm, i.e. the widespread, habitual, use of ‘bags for life’. This is an interesting case because whilst a consistent message of ‘saving the environment’ has been the basis of the promotion of ‘bags for life’ in the United Kingdom for many years, their (...) uptake has only recently become more widespread and still remains at low levels. Through an exploratory study, we unpack some of the contextual barriers which may influence ethical consumerism. We do this by examining the attitudes which influenced people to start using ‘bags for life’, and how people persuade others to use ‘bags for life’. We use a case study analysis to try and understand why ethical behaviour change has stalled and not become sustained. We find that both individuals and institutions play a significant interaction role in encouraging a sustained behavioural change towards ethical consumerism. (shrink)

In 2017, UNESCO introduced an Undergraduate Bioethics Integrated Curriculum to be taught in Indian medical schools, with an implied suggestion that it could subsequently be rolled out to medical schools in UNESCO’s other member states. Its stated aim is to create ethical awareness from an early stage of a doctor’s training by infusing ethics instructions throughout the entire undergraduate medical syllabus. There are advantages to a standardised integrated curriculum where none existed. However, the curriculum as presently drafted risks failing to (...) achieve its laudable aims. There are important lessons to be drawn from UNESCO’s First Syllabus for Youth Bioethics Education (2018), which is aimed at schoolchildren and teenagers, and represents a creative, effective and culturally sensitive way to teach bioethics. (shrink)

We investigate the justifications provided by the Public Company Accounting Oversight Board when sanctioning audit firms and individual auditors, as disclosed in the publicly released Settled Disciplinary Orders. Employing responsive regulation theory, we seek to gain an understanding of violating behaviors by audit firms and individual auditors that attract regulatory responses ranging in nature from persuasive to punitive sanctions. Using 298 SDOs issued by the PCAOB from 2005 to 2020, we find that the frequency and severity of PCAOB sanctions at (...) the firm level are positively associated with auditing standards violations, independence issues, and reckless behavior. At the individual auditor level, integrity violations and reckless behavior are positively associated with the frequency and severity of PCAOB sanctions. Our findings indicate that significantly higher financial penalties for individual auditors arise from manipulation of audit evidence. Further, the PCAOB financially penalizes Big 4-affiliated auditors and firms significantly more than their non-Big 4 counterparts. Other factors such as multiple individuals being implicated in an SDO and whether a firm and individual are both implicated in the SDO are important considerations in sanction imposed by the PCAOB. Overall, our findings suggest that the PCAOB adopts a responsive enforcement strategy when monitoring the auditors in their ethical and audit compliance efforts. (shrink)

This article first briefly examines the textual structure of the Vangisathera Samyutta of the Pali Samyutta-nikaya in conjunction with two other versions preserved in Chinese translation in Taisho vol. 2, nos. 99 and 100. Then it compares the main teachings contained in the three versions. These three versions of this collection on the subject of the venerable Vangisa represent three different early Buddhist schools within the Sthavira branch. This comparative study of these three different versions focuses on three major topics: (...) Arhants at the pravarana ceremony; sensual desire and the way to extinguish it; and the Buddha’s teachings to Vangisa. It reveals similarities and significant differences in structure and doctrinal content, thus advancing the historical/critical study of early Buddhist doctrine in this area. (shrink)

Indian and Chinese commentaries on the Bodhisattva-path assign to it a path of seeing analogous to that of the Śrāvaka-path. Consequently, the non- discursive insight of the bodhisattva is usually taken to be equivalent to the insight of the śrāvaka when s/he experiences the unconditioned. Yet a matter of concern for the bodhisattva in the Prajñāpāramitā literatures and many other earlier Mahāyāna texts is that s/he should not realize the unconditioned (=nirvāṇa) in the practice of the path before s/he attains (...) Buddhahood. Because the bodhisattva has to accumulate immeasurable kalpas of merits in order to attain Buddhahood, s/he does not want to end the circle of existence by realizing the unconditioned. Ending the circle of existence would deprive her/him of the chance to attain Buddhahood. An early extant system of the Bodhisattva-path delineated in the Yogācārabhūmi (YBh), especially in the Bodhisattvabhūmi (BoBh) follows these early Mahāyāna sūtras in the treatment of the unconditioned. However, according to BoBh, the bodhisattva beginning from the first level can take rebirths at will and at the eighth level s/he enters into Suchness (tathatā) with non-discursive knowledge (nirvikalpajñāna). On the other hand, the bodhisattva has no esteem for the unconditioned and abstains from the abandonment of all defilements and the realization of nirvāṇa. By comparing the Bodhisattva-path in BoBh with the Śrāvaka-path delineated especially in the Śrāvakabhūmi (SrBh) of the same YBh system this paper tests whether the insight of the bodhisattva or the insight of Suchness is endowed with properties equivalent to the transcendental status of nirvāṇa or whether the insight of Suchness is a mundane insight, which still falls short of nirvāṇa. (shrink)

BackgroundThe Health Research Council of New Zealand is the first major government funding agency to use a lottery to allocate research funding for their Explorer Grant scheme. This is a somewhat controversial approach because, despite the documented problems of peer review, many researchers believe that funding should be allocated solely using peer review, and peer review is used almost ubiquitously by funding agencies around the world. Given the rarity of alternative funding schemes, there is interest in hearing from the first (...) cohort of researchers to ever experience a lottery. Additionally, the Health Research Council of New Zealand wanted to hear from applicants about the acceptability of the randomisation process and anonymity of applicants.MethodsThis paper presents the results of a survey of Health Research Council applicants from 2013 to 2019. The survey asked about the acceptability of using a lottery and if the lottery meant researchers took a different approach to their application.ResultsThe overall response rate was 39%, with 30% from applicants in the years 2013 to 2018, and 68% for those in the year 2019 who were not aware of the funding result. There was agreement that randomisation is an acceptable method for allocating Explorer Grant funds with 63% in favour and 25% against. There was less support for allocating funds randomly for other grant types with only 40% in favour and 37% against. Support for a lottery was higher amongst those that had won funding. Multiple respondents stated that they supported a lottery when ineligible applications had been excluded and outstanding applications funded, so that the remaining applications were truly equal. Most applicants reported that the lottery did not change the time they spent preparing their application.ConclusionsThe Health Research Council’s experience through the Explorer Grant scheme supports further uptake of a modified lottery. (shrink)

To date, much of the current research has focused on examining the direct relationships between the components of the fraud triangle theory and fraud intention. However, limited empirical studies have explored the mediating effects of rationalization and opportunity. Therefore, the main aim of this study was to examine the mediating role of rationalization and opportunity on the direct relationship between pressure and fraud intention, as well as the relationship between pressure and opportunity. A sample of 166 managers participated in the (...) study, and partial least squares structural equation modelling was used to test the proposed model and hypotheses. Results showed that pressure was positively related to both rationalization and fraud intention. Moreover, the relationship between pressure and fraud intention was found to be partially mediated by both rationalization and opportunity. Similarly, rationalization was also found to partially mediate the relationship between pressure and opportunity. These findings suggest that pressure can increase fraud intention directly, as well as indirectly through rationalization and opportunity. This study contributes to the current literature by shedding light on the interplay among the three key components of the fraud triangle theory and their effects on fraud intention. The study provides valuable insights for relevant stakeholders, both theoretically and practically. (shrink)

This paper investigates whether corporate philanthropic decisions are associated with a firm’s listing status and business group affiliation. Analyzing a large sample of public and private firms in Korea, we find that public firms make more charitable contributions than private firms and business group-affiliated firms make more charitable contributions than non-affiliated firms. The results suggest that public firms, owing to greater public scrutiny, and business groups, owing to higher political costs, are encouraged to make more corporate charitable contributions. Further, we (...) find that greater corporate giving by public firms than private firms is more pronounced for business group-affiliated firms, compared with non-affiliated firms. The result is consistent with business groups’ strategic coordination of their affiliates’ philanthropic decisions to tunnel business group resources out to controlling shareholders who hold a larger portion of private affiliates than public affiliates. (shrink)

According to our data, 38.5 % of S&P 1500 firms have at least one professor on their boards. Given the lack of research examining the roles and effects of academic faculty as members of boards of directors on corporate outcomes, this study investigates whether firms with professor–directors are more likely to exhibit higher corporate social responsibility performance ratings. Results indicate that firms with professor–directors do exhibit higher CSR performance ratings than those without. However, the influence of professor–directors on firm CSR (...) performance ratings depends on their academic background—the positive association between the presence of professor–directors and firm CSR performance ratings is significant only when their academic background is specialized. Finally, this positive association weakens when professor–directors hold an administrative position at their universities. (shrink)