This paper investigates whether local religious beliefs have a significant impact on the practice of earnings management. We extend the existing literature on the role of firm characteristics in mitigating earnings management by showing that local religious beliefs significantly impact the practice of earnings management. Specifically, exploring firms located in the U.S. counties that vary from 2000 through 2010, we document the negative relationship between religiosity and earnings management using multivariate regression analysis. Our results show that firms in counties with (...) strong religious social norms are less likely to engage in earnings management. Furthermore, we attempt to mitigate endogeneity concerns by employing a modified Difference-Differences model and Propensity score matching methods. We find that the negative effects of religion on earnings management still hold. Overall, these findings emphasize the empirical relevance of the association between the local social norms and earnings manipulations. (shrink)

For a long time the dominant view on the nature of blame was that to blame someone is to have an emotion toward her, such as anger, resentment or indignation in the case of blaming someone else and guilt in the case of self-blame. Even though this view is still widely held, it has recently come under heavy attack. The aim of this paper is to elaborate the idea that to blame is to have an emotion and to defend the (...) resulting emotion account of blame. (shrink)

Even though the idea that privacy is some kind of control is often presented as the standard view on privacy, there are powerful objections against it. The aim of this paper is to defend the control account of privacy against some particularly pressing challenges by proposing a new way to understand the relevant kind of control. The main thesis is that privacy should be analyzed in terms of source control, a notion that is adopted from discussions about moral responsibility.

ABSTRACT Recently, many authors have argued that claims about determinism and free will are situated on different levels of description and that determinism on one level does not rule out free will on another. This paper focuses on Christian List’s version of this basic idea. It will be argued for the negative thesis that List’s account does not rule out the most plausible version of incompatibilism about free will and determinism and, more constructively, that a level-based approach to free will (...) has better chances to meet skeptical challenges if it is guided by reasoning at the moral level – a level that has not been seriously considered so far by proponents of this approach. (shrink)

Blame skeptics argue that we have strong reason to revise our blame practices because humans do not fulfill all the conditions for it being appropriate to blame them. This paper presents a new challenge for this view. Many have objected that blame plays valuable roles such that we have strong reason to hold on to our blame practices. Skeptics typically reply that non-blaming responses to objectionable conduct, like forms of disappointment, can serve the positive functions of blame. The new challenge (...) is that skeptics need to show that it can be appropriate (or less inappropriate) to respond with this kind of disappointment to people’s conduct if it is inappropriate to respond with blame. The paper argues that current blame-skeptical views fail to meet this challenge. (shrink)

Many philosophers characterize a particularly important sense of free will and responsibility by referring to basically deserved blame. But what is basically deserved blame? The aim of this paper is to identify the appraisal entailed by basic desert claims. It presents three desiderata for an account of desert appraisals and it argues that important recent theories fail to meet them. Then, the paper presents and defends a promising alternative. The basic idea is that claims about basically deserved blame entail that (...) the targets have forfeited their claims that others not blame them and that there is positive reason to blame them. The paper shows how this view frames the discussion about skepticism about free will and responsibility. (shrink)

Mind was the oneness of form and function. The change from an old theory to a new one about zhong 中 (the mean) and he 和 (harmony) was a shift from the idea of the separate form of nature and function of mind to one about both form and function of mind. Form was both the form of the spirit of the mind and of the substantiality of nature (not the same as substantial realities in substantialism); it was the integration (...) of vacancy and substantiality, the integration of mind and nature. In contrast, function meant both feelings and perceiving action. It was infeasible to interpret function without reference to form; likewise, it was impractical to talk about perception without mentioning nature. On the other hand, a knower represented nature through concrete things and his actions, and a perceiver enlightened himself, realizing the self-consciousness of nature as a whole. Mind, nature, and perception could be interpreted as a whole, and these three could be separated too. Viewed in general, mind, nature, and principles were oneness; observed separately, nature differed with principles: nature meant principles, but perception was the quintessence of qi. The unfolding of perception, however, had its independence, and could be easily influenced by qi; thus, it was necessary to transform and cultivate qi-related temperament. Realistically, a man needs to face up to himself and to transform himself, and this sentiment is inspiring for today. (shrink)

Why do multinational corporations frequently encounter corporate social responsibility crises in leading emerging markets in the new century? Existing research about institutional impacts on MNC CSR has developed a void-based account about how the flawed institutional system allows misdeeds to happen. But the fact that such misdeeds have turned into increasing CSR crises in the new century along with institutional change is rarely taken into account. This paper combines studies of institutional voids, institutional entrepreneurship, and stakeholder theory to develop a (...) concept of institutional sophistication, which refers to both the top-down maturation of the regulatory system that standardizes firm behavior and the bottom-up diversification and intensification of grassroots initiatives that redefine stakeholder membership. Based on this concept, we developed a framework to comprehensively demonstrate how both institutional voids and sophistication drive the MNC CSR crisis in leading emerging markets. Empirically, we established an original database that includes 309 publicized CSR crises encountered by major foreign MNCs in China, India, and Russia, 2000–2011. Through a content analysis, the paper reveals six common sophistication processes that drive the MNC crisis across contexts and also specifies stakeholder strategies that make these processes happen and vary by social problems and national contexts. We also discussed the value of studying corporate social irresponsible behavior in understanding the institution–MNC relationship. (shrink)

Skepticism about blameworthiness says that there is good reason to doubt that, in our world, humans are ever blameworthy for their deeds. A significant problem for the discussion of this view is that it is unclear how to understand the kind of blame that should be at issue. This paper makes a new proposal. The basic idea is that the kind of blame skeptics should be skeptical about is constituted by responses that can violate the targets’ claims and by the (...) responders’ thought that the targets have forfeited this claim because of their morally objectionable actions and because of how they were when they performed them. This view identifies an important part of our everyday lives and frames discussions about skepticism about blameworthiness in a new way. (shrink)

In the real-world complex product design process, task allocating is an ongoing reactive process where the presence of unexpected design change is usually inevitable. Therefore, reallocating is necessary to respond to design change positively as a procedure to repair the affected task plan. General reallocating literature addressed the reallocating versions with fixed executing time. In this paper, a multi-objective reallocation model is developed with a feasible assumption that the task executing time is controllable. To illustrate this idea, a compressing executing (...) time strategy is proposed in CPD process, where the executing time can be controlled with a non-linear compression cost. When design change occurs during the executing, task-resource reallocating is required to absorb the interference effects. Reallocating implies an increase in design cost and system instability; the proposed method CETS can address this issue effectively. CETS considers three objectives: completing time, stability, and change-adaptation cost. An adaptive multi-objective hybrid genetic algorithm and tabu search is developed to solve this mathematical method. The computational results of specific simulation examples verify the superiority. It shows that CETS is sensitive to design change, and the proposed algorithm AMOGATS can be effective to achieve the allocating by coordinating the objective consistency. (shrink)

What is the normative import of telling a genealogy of our present reason-giving practices? In this paper, I will focus on Michel Foucault’s materialist genealogies in Discipline and Punish and The History of Sexuality, Vol. 1, which attend to the social and material settings in which we act and give and ask for reasons. A number of influential critics have interpreted them as a critical evaluation of our reason-giving practices. But understood in this way, Foucault’s genealogical project faces significant philosophical (...) problems. I will sketch a different account, arguing that telling a genealogy can have an uncanny effect: It can disrupt our familiarity with the everyday world by revealing to us the embodied norms that structure our everyday activities. Once we recognize that our situation is structured by normative demands, we cannot simply let ourselves be carried along by found norms. Genealogies call on us to take responsibility for these norms and to practically transform the space in which we act. (shrink)

Recent research in numerical cognition has begun to systematically detail the ability of humans and nonhuman animals to perceive the magnitudes of nonsymbolic ratios. These relationally defined analogs to rational numbers offer new potential insights into the nature of human numerical processing. However, research into their similarities with and connections to symbolic numbers remains in its infancy. The current research aims to further explore these similarities by investigating whether the magnitudes of nonsymbolic ratios are associated with space just as symbolic (...) numbers are. In two experiments, we found that responses were faster on the left for smaller nonsymbolic ratio magnitudes and faster on the right for larger nonsymbolic ratio magnitudes. These results further elucidate the nature of nonsymbolic ratio processing, extending the literature of spatial–numerical associations to nonsymbolic relative magnitudes. We discuss potential implications of these findings for theories of human magnitude processing in general and how this general processing relates to numerical processing. (shrink)

This paper discusses the idea that the concept of privacy should be understood in terms of control. Three different attempts to spell out this idea will be critically discussed. The conclusion will be that the Source Control View on privacy is the most promising version of the idea that privacy is to be understood in terms of control.

A standard account of privacy says that it is essentially a kind of control over personal information. Many privacy scholars have argued against this claim by relying on so-called threatened loss cases. In these cases, personal information about an agent is easily available to another person, but not accessed. Critics contend that control accounts have the implausible implication that the privacy of the relevant agent is diminished in threatened loss cases. Recently, threatened loss cases have become important because Edward Snowden’s (...) revelation of how the NSA and GCHQ collected Internet and mobile phone data presents us with a gigantic, real-life threatened loss case. In this paper, I will defend the control account of privacy against the argument that is based on threatened loss cases. I will do so by developing a new version of the control account that implies that the agents’ privacy is not diminished in threatened loss cases. (shrink)

In the last two decades, blame has become a core topic in ethics, philosophical moral psychology and, more recently, epistemology. This chapter aims at clarifying the complex state of the debate and at making a suggestion for how we should proceed from here. The core idea is that accounts of blame are often motivated by very different background goals. One standard goal is to provide a unifying account of our everyday blame practices. The chapter argues that there is reason to (...) think that this goal is not achievable. Another goal is to provide the tools for solving or clarifying important social or philosophical problems. The chapter suggests that this is what theories of blame should focus on. (shrink)

This article explores impact investing within the renewable energy sector. Drawing on ethical decision making and sensemaking, this article contributes to an enhanced understanding of the complex ethical sensemaking process of impact investors when facing plausible situations in a world of contested truths. Addressing the ethical tensions faced by impact investors with mixed motives, this study investigates the way decision makers use context-specific reasons to make sense of and shape the renewable energy investment process. This represents an initial attempt to (...) understand ethical sensemaking in impact investing made within the renewable energy sector using a multi-stakeholder approach. Our findings show that prosocial, personal, reputational, and economic motives are the main drivers of REI, with prosocial and personal motives being value-based, and reputational and economic motives being evidence-based. We find three different modes of ethical sensemaking, allowing for the construction of the four motives noted above. These motives are based on the context-specific reasons of impact investing decision makers in the RE sector. This article contributes to the academic discourse on ethical sensemaking with some key processes involved in ethical decision making, and a better understanding of the underlying motivations of impact investing in the RE sector. (shrink)

The issue of political violence is mostly absent from current debates about power. Many conceptions of power treat violence as wholly distinct from or even antithetical to power, or see it as a mere instrument whose effects are obvious and not in need of political analysis. In this paper, I explore what kind of ontology of power is necessary to properly take account of the various roles that violence can play in creating and maintaining power structures. I pursue this question (...) by contrasting the views of Hannah Arendt and Michel Foucault. For Arendt, power is generated and maintained by communicative practices. She argues that power and violence are ‘opposites’ because violence can only destroy but not create these practices. In contrast, Foucault’s conception explicitly allows violence to play a constitutive role in generating power. I argue that while Arendt is right to insist that power and violence are not identical, it does not follow that violence cannot play any role in constituting power. Guided by Foucault’s approach, I formulate a non-dualist account of the relationship between power and violence that takes seriously the role that bodies, material things, and built infrastructures play in making social relations ‘more durable’ and constituting power. (shrink)

Transgender women are an important subgroup of the transgender umbrella and have their own unique gender identity. This article aimed to understand and measure the latent concept of gender identity among Chinese transgender women from a multi-dimensional perspective. Through a two-phase, iterative scale development process, we developed the Gender Identity Scale for Transgender Women in Chinese. Literature reviews, expert consultations, and focus groups constitute phrase 1 of the study, which resulted in the first version of GIS-TW with 30 items. In (...) phrase 2, exploratory factor analysis on a sample of 244 Chinese transgender women revealed a six-factor solution across the 22 items. The Bem Sex Role Inventory was included to test for convergent validity, and the Rosenberg Self-Esteem Scale was used to test discriminant validity. Then we conducted the confirmatory factor analysis with an independent sample of 420 Chinese transgender women, which produced the final version of GIS-TW with 21 items. The internal consistency and test-retest stability of each factor was good. In conclusion, the GIS-TW is a reliable and valid psychometric tool for the assessment of Chinese transgender women’s gender identity. Future application of the scale will help transgender women obtain better gender confirmative interventions. (shrink)

How do the fact that an agent is morally responsible for a certain morally objectionable action and the fact that she is an appropriate target of blame for it relate to each other? Many authors inspired by Peter Strawson say that they necessarily co‐occur. Standard answers to the question of why they co‐occur say that the occurrence of one of the facts explains that the other obtains. This article presents a third option: that they are one and the same fact. (...) There is no difference between the fact that a person is an appropriate target of blame for an objectionable action and the fact that she is morally responsible for it. This view has the advantage of being metaphysically more parsimonious and of answering, in an elegant and plausible way, an interesting question about which many standard theories of responsibility keep silent: what is it to be morally responsible simpliciter? (shrink)

With the emergence of online communities, more and more people are participating in online technology communities to meet personalized learning needs. This study aims to investigate whether and how male and female users behave differently in online technology communities. Using text data from Python Technology Community, through LDA (Latent Dirichlet Allocation) model, sentiment analysis and regression analysis, this paper reveals the different topics of male and female users in the online technology community, their sentimental tendencies and activity under different topics, (...) and their correlation and their mutual influence. The results show that: (1) Male users tend to provide information help, while female users prefer to participate in the topic of making friends and advertising. (2) When communicating in the technology community, male and female users mostly express positive emotions, but female users express positive emotions more frequently. (3) Different emotional tendencies of male and female users under different topics have different effects on their activity in the community. The activity of female users is more susceptible to emotional orientation. (shrink)

Self-determination is a central concept for political philosophers. For example, many have appealed to this concept to defend a right of states to restrict immigration. Because it is deeply embedded in our political structures, the principle possesses a kind of default authority and does not usually call for an elaborate defense. In this paper, I will argue that genealogical studies by Adom Getachew, Radhika Mongia, Nandita Sharma, and others help to challenge this default authority. Their counter-histories show that the principle (...) was used to justify, strengthen, and adapt imperial rule in the twentieth century. In particular, the idea that controlling a population's composition through regulating immigration is an essential aspect of self-determination emerged as a response to White anxieties about the migration of negatively racialized groups. Genealogies have not been adequately appreciated as a critical tool within the mainstream of political philosophy. I show that these genealogies have a critical role to play because they unsettle our uncritical attachment to the structures of the nation-state system and raise serious questions about the meaning and emancipatory force of the principle of self-determination. (shrink)

In this research we apply the Theory of Planned Behavior (TPB) to study decisions related to information privacy protection. A TPB-based model was proposed to investigate whether organization-based self-esteem and perceived deindividuation can be employed to measure the strength of the perceived behavioral control construct. In addition, we examined if the addition of a causal path linking subjective norms to attitudes and another causal path linking organization-based self-esteem to subjective norms enhanced our research model's predicting power. Our study shows that (...) information systems (IS) professionals' intentions to protect personal information privacy are influenced by their attitudes, subjective norms, perceived deindividuation, and organization-based self-esteem. It further shows that attitudes are influenced by subjective norms, which, in turn, are influenced by organization-based self-esteem. (shrink)

When confronted with the question of why it is appropriate to morally blame a person for some bad action, it may seem plausible to reply that she is morally responsible for it. Some authors, inspired by Peter Strawson's "Freedom and Resentment," argue, however, that thinking this way is backwards. They believe that a person is morally responsible for some bad action because it would be appropriate to blame her for it. The aims of this paper are to present this account, (...) to highlight some of its important but often overlooked features, and to defend it against pressing objections. (shrink)

Power is often taken to be a central concept in social and political thought that can contribute to the explanation of many different social phenomena. This article argues that in order to play this role, a general theory of power is required to identify a stable causal capacity, one that does not depend on idiosyncratic social conditions and can thus exert its characteristic influence in a wide range of cases. It considers three promising strategies for such a theory, which ground (...) power in (1) the ability to use force, (2) access to resources, or (3) collective acceptance. It shows that these strategies fail to identify a stable causal capacity. The lack of an adequate general theory of power suggests that the concept lacks the necessary unity to play the broad explanatory role it is often accorded. (shrink)

What kind of thing, as it were, is power and how does it fit into our understanding of the social world? I approach this question by exploring the pragmatic character of power ascriptions, arguing that they involve fictional expectations directed at an open future. When we take an agent to be powerful, we act as if that agent had a robust capacity to make a difference to the actions of others. While this pretense can never fully live up to a (...) social reality whose future is open, acting on such expectations helps constitute social order. Fictional expectations are thus built into the material practices that constitute power. This account, I argue, helps us make sense of some of the deep disagreements about the nature of power. I develop the account by drawing on Thomas Hobbes’s myth of an original institution of sovereign power before expanding it to other forms of power. (shrink)

Journal of Chinese Philosophy, EarlyView.

The Top-Down Argument for the ability to do otherwise aims at stablishing that humans can do otherwise in the sense that is relevant for debates about free will. It consists of two premises: first, we always need to answer the question of whether some phenomenon (such as the ability to do otherwise) exists by consulting our best scientific theories of the domain at issue. Second, our best scientific theories of human action presuppose that humans can do otherwise. This paper argues (...) that this is not enough to establish the conclusion. The Top-Down Argument supports that humans can do otherwise in some sense. But it does not show that humans can do otherwise in the sense that is relevant for debates about free will. The paper then shows that the apparently best way to make the argument valid does not work. (shrink)

The aim of this paper is to explore the role of ethical climate on the relationship between the paternalistic leadership and team identification at the team level. In contrast to the prior studies which tended to focus on ethical climate as a whole dimension, this paper further classified the domain of construct into the categories of egoism, benevolence, and principle using a sample from 143 teams in Mainland China and Taiwan. Hierarchical regression results showed that the average paternalistic leadership had (...) a significant impact on the team identification at the team level. Moreover, the results indicated that the ethical climate of benevolence fully mediated while the ethical climate of egoism partially mediated the relationship between authoritarian leadership and team identification. Also, the ethical climates of benevolence and principle had a partial mediating effect on the relationship between benevolent leadership and team identification as well as moral leadership and team identification, respectively, but the ethical climate of egoism did not play a significant role. The major findings, theoretical contributions, practical implications, and the limitations were discussed. (shrink)

Motor imagery-based brain-computer interfaces have been studied without controlling subjects’ gaze fixation position previously. The effect of gaze fixation and covert attention on the behavioral performance of BCI is still unknown. This study designed a gaze fixation controlled experiment. Subjects were required to conduct a secondary task of gaze fixation when performing the primary task of motor imagination. Subjects’ performance was analyzed according to the relationship between motor imagery target and the gaze fixation position, resulting in three BCI control conditions, (...) i.e., congruent, incongruent, and center cross trials. A group of fourteen subjects was recruited. The average group performances of three different conditions did not show statistically significant differences in terms of BCI control accuracy, feedback duration, and trajectory length. Further analysis of gaze shift response time revealed a significantly shorter response time for congruent trials compared to incongruent trials. Meanwhile, the parietal occipital cortex also showed active neural activities for congruent and incongruent trials, and this was revealed by a contrast analysis of R-square values and lateralization index. However, the lateralization index computed from the parietal and occipital areas was not correlated with the BCI behavioral performance. Subjects’ BCI behavioral performance was not affected by the position of gaze fixation and covert attention. This indicated that motor imagery-based BCI could be used freely in robotic arm control without sacrificing performance. (shrink)

In comparative studies, Confucian teaching and learning have multiple meanings. On the one hand, they refer to contemporary educational practices and contexts in Asian countries and regions such as mainland China, Hong Kong, Taiwan, Japan, South Korea, and Singapore. Comparative researchers contend that Confucian heritage Culture, a mixed and blended cultural tradition of Confucianism, Taoism, and Buddhism, has heavily influenced these countries and regions.1 As a result, their educational practices and contexts are different from those in Western countries.2 One indication (...) of this point is that, although teachers in Confucian teaching and learning environments conduct lectures, the learning tasks are... (shrink)

Temporal concepts are fundamental constructs of human cognition, but the trajectory of how these concepts emerge and develop is not clear. Evidence of children’s temporal concept development comes from cognitive developmental and psycholinguistic studies. This paper reviews the linguistic factors (i.e., temporal language production and comprehension) and cognitive processes (i.e., temporal judgment and temporal reasoning) involved in children’s temporal conceptualization. The relationship between children’s ability to express time in language and the ability to reason about time, and the challenges and (...) difficulties raised by the interaction between cognitive and linguistic components are discussed. Finally, we propose ways to reconcile controversies from different research perspectives and present several avenues for future research to better understand the development of temporal concepts. (shrink)