The relationship between gender and ethics has been extensively researched. However, previous studies have assumed that the gender–ethics association is constant; hence, scholars have seldom investigated factors potentially affecting the gender–ethics association. Thus, using managers as the research target, this study examined the relationship between gender and ethics and analyzed the moderating effect of cultural values on the gender–ethics association. The results showed that, compared with female managers, their male counterparts are more willing to justify business-related unethical behaviors such as (...) bribery and tax evasion, and that the gender difference in ethics becomes more pronounced under the cultural dimensions of collectivism, humane orientation, performance orientation, and gender egalitarianism. This study used data obtained through surveying 2,754 managers in 27 nations. (shrink)

Using Robert Merton’s perspective on social structure [Social theory and structure. Free Press, New York, 1968], this study tested the individual-level association between job position and ethical reasoning. Anomie theory was employed to examine how country-level factors moderate that individual-level association. The hierarchical linear modeling (HLM) method was used to analyze 22,359 subjects from 28 nations. The statistical results proved that workers are more likely to justify ethically suspect behaviors, and that this individual-level relationship is moderated by the country-level factors (...) of power distance, masculinity, social inequality, and education accessibility. These results imply that Merton’s view of social structure and contemporary anomie theorists’ perspective of anomie [Messner and Rosenfeld (Crime and the American dream. Wadsworth, Belmont, 2001); Rosenfeld and Messner (The future of anomie theory. Northeastern University Press, Boston, 1997)] are mutually complementary rather than exclusive. (shrink)

This study examines the role of codes of ethics in reducing the extent to which managers act opportunistically in reporting earnings. Corporate codes of ethics, by clarifying the boundaries of ethical corporate behaviors and making relevant social norms more salient, have the potential to deter managers from engaging in opportunistic financial reporting practices. In a sample of international companies, we find that the quality of corporate codes of ethics is associated with higher earnings quality, i.e., lower discretionary accruals. Our results (...) are confirmed for a subsample of firms more likely to be engaging in opportunistic reporting behavior, i.e., firms that just meet or beat analysts’ forecasts. Further, codes of ethics play a greater role in reducing earnings management for firms in countries with weaker investor protection mechanisms. Our results suggest that corporate codes of ethics can be a viable alternative to country-level investor protection mechanisms in curbing aggressive reporting behaviors. (shrink)

This study examined the direct influence of national economic condition, as well as the indirect effects through the strength of noneconomic institutions on supervisors’ ethical reasoning using the institutional anomie theory developed by Messner and Rosenfeld :1393–1416, 2001). Utilizing data of 20,025 supervisors across 52 countries, the analyses showed that high disparity in the economic distribution directly and indirectly leads to unethical values. High economic inequality in a country resulted in high tendency of supervisors to justify unethical acts. In addition, (...) some of this influence went through the institutional strength of family, education, polity, and religion, thereby indicating partial mediation. As a result, the study presented the important roles of social institutions in explaining supervisors’ attitude and behavior. The findings of this research contribute to the institutional anomie theory by clarifying the multilevel path of the macrostructures’ conditions in explaining supervisors’ ethicality. Moreover, since some of the relationships between variables resulted in the direction opposite to the propositions of the theory, this study suggested other theoretical models that may be integrated with IAT. Along with these theoretical contributions, practical implications to businesses and society are discussed to strengthen supervisors’ ethics. (shrink)

Employees often experience ethical dilemmas throughout their service in an organization. This study utilized a multilevel standpoint to address employees’ differences in ethical reasoning. Hierarchical linear modeling was used to analyze responses from 40,485 full‐time employees across 54 countries. Drawing from Durkheim's concepts of the homo duplex, socialization process, and social conditions, this study found a positive relationship between employees’ income level and unethical reasoning. Furthermore, the results indicate that modern social regulation, technological advancement, economic development, and economic change moderate (...) the relationship between income and ethical judgment. The study findings contribute to the Durkheimian model by validating the effects of individual‐ and country‐level factors on employees’ ethicality. Considering that the results contradict Durkheim's initial propositions, another concept and theory are proposed, which may complement Durkheim's arguments. Practical implications for organizations and society are further discussed to reinforce employees’ ethics. (shrink)

Green housing is a new type of building that advocates energy saving and environmental protection. How to stimulate buyers to buy green housing under the background of high cost is the key problem to guide green consumption. First of all, based on the existing literature, the comment of homebuyers was divided into comment quantity, comment quality, comment titer and evaluator credibility. The psychological distance mediation variable was introduced, and three dimensions of time distance, social distance, and space distance were selected (...) to construct the influence model of homebuyer comment on green housing purchase intention. Meanwhile, the concept model was built, and questionnaires were adopted for empirical analysis. On this basis, considering the long-term purchase behavior of buyers, the influence model of homebuyers' second comment on green housing purchase intention with the Hotelling model was established. The results show that comment quality, comment titer, and the credit rating of the evaluator have a positive effect on green housing purchase intention while comment quantity has no significant effect. Psychological distance plays a mediation role between comment quality, comment titer, the credit rating of the evaluator, and green housing purchase intention while having a mediation effect between comment quantity and green housing purchase intention. In the long-term purchase behavior of green housing, psychological distance plays a greater role than price. At last, some suggestions were proposed. (shrink)

Contingent reinforcement behavior is generally regarded as one of the key elements of being a “good” leader, yet the question of what happens when this behavior is absent has received little attention in past empirical research. Drawing upon self-regulation theory, we develop and test a model that specifies the effects of leader reward omission on employes’ deviant behavior. Using the data of 230 workers from two manufacturing companies located in South China collected across three time points, we find that leader (...) reward omission is positively associated with deviant behavior. Moreover, the indirect effects of leader reward omission on employes’ deviant behavior are mediated by moral disengagement. Our study also reveals that Machiavellianism can aggravate the positive effect of leader reward omission on moral disengagement, and subsequently exacerbate the indirect effect on employes’ deviant behavior. Taken together, our findings reveal the consequences of leader reward omission, and the importance of examining subordinate self-regulation under the lack of positive reinforcement. (shrink)

Corruption in the construction industry is a serious problem in China. As such, fighting this corruption has become a priority target of the Chinese government, with the main effort being to discover and prosecute its perpetrators. This study profiles the demographic characteristics of major incidences of corruption in construction. It draws on the database of the 83 complete recorded cases of construction related corruption held by the Chinese National Bureau of Corruption Prevention. Categorical variables were drawn from the database, and (...) ‘association rule mining analysis’ was used to identify associations between variables as a means of profiling perpetrators. Such profiling may be used as predictors of future incidences of corruption, and consequently to inform policy makers in their fight against corruption. The results signal corruption within the Chinese construction industry to be correlated with age, with incidences rising as managers’ approach retirement age. Moreover, a majority of perpetrators operate within government agencies, are department deputies in direct contact with projects, and extort the greatest amounts per case from second tier cities. The relatively lengthy average 6.4-year period before cases come to public attention corroborates the view that current efforts at fighting corruption remain inadequate. (shrink)

Type 2 diabetes mellitus is associated with cognitive impairment in many domains. There are several pieces of evidence that changes in neuronal neuropathies and metabolism have been observed in T2DM. Structural and functional MRI shows that abnormal connections and synchronization occur in T2DM brain circuits and related networks. Neuroplasticity and energy metabolism appear to be principal effector systems, which may be related to amyloid beta deposition, although there is no unified explanation that includes the complex etiology of T2DM with cognitive (...) impairment. Herein, we assume that cognitive impairment in diabetes may lead to abnormalities in neuroplasticity and energy metabolism in the brain, and those reflected to MRI structural connectivity and functional connectivity, respectively. (shrink)

The lantern exhibition at the Lantern Festival is an important traditional festival in Taiwan. Visitors play an important role in the promotion and sustainable development of intangible cultural heritage. In recent years, the involvement of digital technology in traditional lantern design and shows has contributed to the protection, inheritance, and promotion of ICH, there remains less research on using augmented reality with ICH tourism. In this study, AR is used for ICH lantern exhibition to discuss the learning experience in lantern (...) tourism and the relationship between technology acceptance and satisfaction from the perspective of visitors, as well as evaluate what AR has on improving visitors’ awareness and learning experience. Then, primary variables of the technology acceptance model are combined with generic learning outcomes to integrate ICH, education, and technology to expand TAM, building a new model to study the ICH learning experience. A questionnaire and observation are used. Respondents are visitors participating in the AR lantern exhibition in Taiwan, which is designed by the author. There is a total of 200 questionnaires collected in the end. The result shows that knowledge and understanding, attitudes and values, activity, behavior, and progression, and enjoyment, inspiration, and creativity from GLOs have a positive effect on technology acceptance and actual use. Therefore, visitors are satisfied with innovative and interesting technology learning experiences, enhancing learning interest and results. Besides, the interaction of the AR system improves visitors’ learning motivation, which shows the combination of AR technology with ICH tourism helps improve cultural awareness. (shrink)

The coronavirus disease 2019 pandemic has fueled anti-Asian, especially anti-Chinese sentiments worldwide, which may negatively impact diasporic Chinese youths’ adjustment and prosocial development. This study examined the association between compassion, discrimination and prosocial behaviors in diasporic Chinese youths during the COVID-19 pandemic. 360 participants participated and completed the multi-country, cross-sectional, web-based survey between April 22 and May 9, 2020, the escalating stage of the pandemic. This study found compassion as prosocial behaviors’ proximal predictor, while discrimination independently predicted participation in volunteering, (...) and could potentially enhance the association between compassion and charitable giving. These findings suggest that prosociality among young people is sensitive to social context, and that racial discrimination should be considered in future prosocial studies involving young members of ethnic and racial minorities. (shrink)

Stroke and other neurological disorders have an effect on mobility which has a significant impact on independence and quality of life. The core rehabilitation requirements for patients with lower limb motor dysfunction are gait training, restand, and mobility. In this work, we introduce a newly developed multifunctional wheelchair that we call “ReChair” and evaluated its performance preliminarily. ReChair seamlessly integrates the mobility, gait training, and multiposture transformation. ReChair driving and multiposture transformation are done using the voice, button, and mobile terminal (...) control. This work describes the functional requirements, mechanical structure, and control system and the overall evaluation of ReChair including the kinematic simulation of the multiposture transformation and passive lower limb rehabilitation training to quantitatively verify the motion capability of ReChair, the voice control system evaluation that shows how the voice recognition system is suitable for home environment, the sensorless speed detection test results that indicate how the wheel speeds measured by sensorless method are appropriate for travelling control, and the passive and balance training test results that show how the lower limb rehabilitation training in daily life by ReChair is convenient. Finally, the experimental results show that ReChair meets the patients’ requirements and has practical significance. It is cost-effective, easy to use, and supports multiple control modes to adapt to different rehabilitation phases. (shrink)

Ch'en Ch'un: An Introduction . CHEN CH'UN THE MAN Ch'en Ch'un (-), honored as Master of Pei-hsi (the river in the northern part of the prefecture) was one ...

Every student of Plato will be inclined to admit that, among his dialogues, the Parmenides is one of the hardest to understand. The attempt to elucidate it has continued since ancient times, but even to-day we still lack a definitive interpretation. The first part of the dialogue is relatively simple; it is with the second that the great difficulty begins. Two questions are raised: firstly, how this part is to be understood, and, secondly, how it is related to the first (...) part. (shrink)

Stigmatization associated with the coronavirus disease 2019 is expected to be a complex issue and to extend into the later phases of the pandemic, which impairs social cohesion and relevant individuals' well-being. Identifying contributing factors and learning their roles in the stigmatization process may help tackle the problem. This study quantitatively assessed the severity of stigmatization against three different groups of people: people from major COVID-19 outbreak sites, those who had been quarantined, and healthcare workers; explored the factors associated with (...) stigmatization within the frameworks of self-categorization theory and core social motives; and proposed solutions to resolve stigma. The cross-sectional online survey was carried out between April 21 and May 7, 2020, using a convenience sample, which yielded 1,388 valid responses. Employing data analysis methods like multivariate linear regression and moderation analysis, this study yields some main findings: those from major COVID-19 outbreak sites received the highest level of stigma; factors most closely associated with stigmatization, in descending order, are objectification and epidemic proximity in an autonomic aspect and fear of contracting COVID-19 in a controllable aspect; and superordinate categorization is a buffering moderator in objectification–stigmatization relationship. These findings are important for further understanding COVID-19-related stigma, and they can be utilized to develop strategies to fight against relevant discrimination and bias. Specifically, reinforcing superordinate categorization by cultivating common in-group identity, such as volunteering and donating for containment of the pandemic, could reduce objectification and, thus, alleviate stigma. (shrink)

In this study, we used the framework of institutional anomie theory The future of anomie theory, Northeastern University Press, Boston, 1997) to examine the relationship between supervisors’ ethics and their personal value orientation, including achievement and pecuniary materialism. We further investigated whether these individual-level associations were moderated by societal factors consisting of income inequality, government efficiency, foreign competition, and technological advancement. Hierarchical linear modeling was used to analyze data of 16,464 supervisors from 42 nations obtained from the 2010–2014 wave of (...) the World Values Survey. Results showed that strong achievement value orientation was positively related to willingness to justify ethically suspect behaviors; government efficiency and technological advancement, respectively, had negative and positive moderating effects on this relationship. On the other hand, foreign competition had a positive moderating effect on the association between pecuniary materialism and ethicality. (shrink)

In a paper where we tried to show in how many different meanings the term is chiefly used in the philosophy of Aristotle, we discussed the relation between and , but neglected the relation between and , which seems to be yet more important. The neglect, however, was purposeful; for to answer the question what the latter relation is requires a special research. This we are now going to carry out.