Increasing the tax compliance of self-employed business owners—particularly of trade-specific service providers such as those involved in construction and repair work—remains an ongoing challenge for tax authorities. From a compliance point of view, cash transactions are particularly problematic when services are paid for on the spot, as these exchanges are difficult to audit. We present experimental evidence testing ten different policy strategies rooted in the enforcement, service, and trust/social paradigms, in a setting that allows payment either via a transaction that (...) directly reports income for tax collection purposes or in cash, where taxes are only collected on reported income. Our sample includes both a typical subject pool of students, as used in most previous studies, and non-students who are active within service industries characterised by the opportunity to engage in cash transactions. While our comparative results show that, for both student and non-student participants, interventions that rely on greater enforcement by the tax authority have the greatest effect on compliance in our cash economy setting, treatments involving cooperative elements may be similarly effective in enhancing tax compliance. Given their effectiveness, cooperative approaches should therefore be considered for addition to the policy mix if implemented at relatively low costs, making both carrot and stick approaches promising to increase compliance in an environment where cash-for-service payments offer a common benefit for small businesses and their customers from implicit collusion that enables tax evasion. (shrink)

This article aims to analyze the factors influencing the adoption of green practices in Chinese logistics industry. The determinant factors are composed of technological, organizational, and environmental dimensions. A questionnaire survey on the green practice adoption of Chinese logistics companies was conducted, and 322 samples were analyzed. Research results reveal that relative advantage and compatibility of green practices, organizational support, quality of human resources, regulatory pressure, and governmental support have significantly positive influences on the adoption of green practices for Chinese (...) logistics companies. Environmental uncertainty and green practice's complexity have significantly negative influences on green practice adoption. However, the influence of customer pressure is not significant for Chinese logistics companies. This article also suggests implications and opportunities for future research. (shrink)

Customer injustice has received considerable attention in the field of organizational behavior because it generates a variety of negative outcomes. Among possible negative consequences, customer-directed sabotage is the most common reaction, which impacts individuals’ well-being and the prosperity of organizations. To minimize such negative consequences, researchers have sought to identify boundary conditions that could potentially attenuate the occurrence of customer-directed sabotage. In this study, we explore potential attenuation effects of emotional stability and attentiveness on the customer injustice–sabotage linkage. The results (...) showed emotional stability and attentiveness moderate the relationship between customer injustice and customer-directed sabotage. Specifically, the representatives with higher emotional stability or higher attentiveness are less likely to engage in customer-directed sabotage when they experience customer injustice. Moreover, there is a three-way interaction among daily customer injustice, emotional stability, and attentiveness that predicts daily customer-directed sabotage. Theoretical and practical contributions, limitations, and directions for future development are also discussed. (shrink)

Entrepreneurship plays an indispensable role in the economic development and poverty reduction of emerging economies like Vietnam. The rapid development of technologies during the Fourth Industrial Revolution (Industry 4.0) has a significant impact on business in every field, especially in the innovation-focused area of entrepreneurship. However, the topic of entrepreneurial activities with technology applications in Vietnam is under-researched. In addition, the body of literature regarding entrepreneurial finance tends to focus on advanced economies, while mostly neglecting the contextual differences in developing (...) nations. Therefore, this research contributes to these topics by investigating the main characteristics of a high potential market for entrepreneurs in Vietnam, which is the English language training market (ELTM). It also aims at indicating the impacts of technology on the entrepreneurial firms within this market, with an emphasis on financing sources. To answer the research questions, this study employs a qualitative analysis and conducts 12 in-depth, semi-structured interviews with entrepreneurs and researchers in the field. The key findings in our study highlight the main contributing factors to the growth of the market, both universally and context-specific for a developing nation like Vietnam. It also lists the leaders in each market segment and the industry’s potential profit margin. The results also show that most entrepreneurs in the ELTM utilized private sources of finance rather than external ones, such as bank loans. It again confirms the idea from previous works that even with the rapid development of the economic and technological landscape, entrepreneurial activities in general barely benefit from additional sources of funding. However, it also points out the distinct characteristics of the ELTM that may influence these financing issues; for example, English training services usually collect revenues from customers before delivering their classes. This is of advantage for entrepreneurs in this area and helps significantly reduce the financial barriers. These findings, which are among the first attempts to contribute to a better understanding of entrepreneurial opportunities in the Industry 4.0 in Vietnam, provide valuable insights for policymakers and entrepreneurs, as well as investors. (shrink)

The present study explores the discursive practice of the hospitality industry in addressing competence-based, benevolence-based, and integrity-based accusations of trust violation made by dissatisfied customers on TripAdvisor. Authentic negative online reviews written by dissatisfied customers and the corresponding responses by hotel management downloaded directly from TripAdvisor are analyzed qualitatively with Nvivo10. Results show that hotel management has the strongest preference for apology, followed by implicit denial and then explicit denial when dealing with the three different types of accusations of trust (...) violation. The findings will enhance our understanding of trust and its repair, and benefit hospitality practitioners responsible for handling online criticisms and complaints. (shrink)

Leaders and managers of today''s multinational corporations face a plethora of problems and issues directly attributable to the fact that they are operating in an international context. With work-sites, plants and/or customers based in another country, or even several countries, representing a vast spectrum of cultural differences, international trade and offshore operations, coupled with increased globalisation in respect to political, social and economic realities, contribute to new dilemmas that these leaders must deal with. Not the least of these being a (...) Code of Ethics and ethical decision making.This paper examines the differences in culture between a group of managers from the United States and similar group from Croatia using Hofstede''s theory of International Cultures. The study explores how these cultural dimensions may help in our understanding of the differences in reported whistleblowing. The authors then postulate four hypotheses regarding various aspects of whistleblowing. These Hypotheses were than tested using a survey administered to a sample of U.S.A. and Croatian managers. Finally, the paper discusses the findings and practical implications for contemporary managers in the international arena. (shrink)

In recent years, many medical schools around the world have formally established professionalism education as part of their standard curriculum. While the call to prepare future doctors to behave ethically and professionally is not new, what is new is the emphasis on identity formation in the context of the expanding online universe. Nonetheless, role modelling the professional image is challenging in the digital age, especially when cultures and customs across disciplines and generations collide. Against the backdrop of hyper-vigilance about our (...) professional image, this paper explores whether the hidden professionalism curriculum may inadvertently stifle creativity and humanity. It proposes the positive use of social media as relational or pedagogical tools in teaching learners about work-life balance and responsible online behaviours. (shrink)

Solidarity is a valuable tradition of Vietnam Communist Party and Vietnamese people and Ho Chi Minh is the personification of the great national Solidarity. Ho Chi Minh Solidarity is reflected by tolerant, which is not tight in national matter but also extends to the contemporary world. This is the foundation of national Solidarity as well as international Solidarity to the liberating, building and developing carier of a country. It is difficult to reach a common point between 54 minority ethnics in (...) all around Vietnam with different culture, custom, religious beliefs. However, Ho Chi Minh, by his thinking and action, he was successful in establishing a great united bloc of all the minority ethnics in Vietnam. It leads to a happy, comfortable and peaceful life. That is the reason why people said that: “In the past, there were few men could be a part of legend when he was still alive, but Ho Chi Minh extremely did it”. (shrink)

The idea of a final end of human conduct – the highest good – lies at the centre of important parts of Kant’s philosophy, such as his moral theory, his philosophy of religion, his views on the historical progress of the human species, and his conception of human rationality. This collection of new essays attempts to re-evaluate the doctrine of the highest good and to determine its relevance for contemporary philosophy.

Collection of articles on social and culture of Vietnamese family.

Der Mensch sei von Natur aus politisch, sagt Aristoteles, nur im geordneten Gemeinwesen der Polis finde er seine Bestimmung. Seit der Antike dient die menschliche Natur zur Legitimierung sehr verschiedener, keineswegs 'natürlicher' politischer Ordnungen. In historischen Fallstudien vom Alten Orient bis zur Frühen Neuzeit untersuchen die Beiträge, wie das Verhältnis von Menschennatur und politischer Ordnung gedacht und dargestellt wurde, welche normative Kraft es entfaltete, welche Hierarchien, Machtverhältnisse und Herrschaftsformen es stützte und wo es an seine Grenzen stieß. Denn nicht allein (...) Ordnung, sondern auch ihr Gegenteil kann als naturhaft identifiziert werden. In der Geschichte der politischen Anthropologie zeigt sich der Rekurs auf Natur als ebenso wirkmächtig wie ambivalent. Gerade ihre Bruchlinien und Widersprüche machen vormoderne Auseinandersetzungen um das Verhältnis von Menschennatur und politischer Ordnung für heutige Diskussionen interessant. (shrink)

When The Sound of One Hand Clapping came out in Japan in 1916 it caused a scandal. Zen was a secretive practice, its wisdom relayed from master to novice in strictest privacy. That a handbook existed recording not only the riddling koans that are central to Zen teaching but also detailing the answers to them seemed to mark Zen as rote, not revelatory. For all that, The Sound of One Hand Clapping opens the door to Zen like no other book. (...) Including koans that go back to the master who first brought the koanteaching method from Japan to China in the eighteenth century, this book offers, in the words of the translator, editor, and Zen initiate Yoel Hoffmann, "the clearest, most detailed, and most correct picture of Zen" that can be found. What we have here is an extraordinary introduction to Zen thought as lived thought, a treasury of problems, paradoxes, and performance that will appeal to artists, writers, and philosophers as well as Buddhists and students of religion. (shrink)

In this volume the editors gather diverse perspectives on one agreed-upon condition: that the computational power of today's world has fundamentally transformed all aspects of this very world. This requires the investigation and questioning not only of the possible sites of critique but also of the concept of critique as such. If there used to be a critical subject constituted in the cultural techniques of modernity, and if digitality, as a condition, indicates itself as a product of modernity while at (...) the same time somehow being its very ending, what are the determinable ramifications? Digitality severely alters the critical subject and its spatio-temporal relations, and therefore interferes with its potentiality to be a critical subject. The authors of this volume therefore do not proclaim a crisis of critique, but rather ask how and what critique in the digital might be, to then look at specific settings of critique and critical practices. With contributions by Clemens Apprich, Timon Beyes, Mark Hansen, Erich Hörl, Holger Kuhn, Luciana Parisi, Ying Sze Pek, Claus Pias, Nelly Y. Pinkrah, Judith Sieber, Lotte Warnsholdt. (shrink)

Among the classics of the history of philosophy, the Scienza nuova (New Science) by Giambattista Vico (1668-1744) was largely neglected and generally misunderstood during the author's lifetime. From the nineteenth century onwards Vico's views found a wider audience, and today his influence is widespread in the humanities and social sciences. The New Science is often taught in courses at colleges and universities, both in philosophy and Italian departments and in general humanities courses. Despite the excellent English translations of this enigmatic (...) book and numerous studies in English of Vico, many sections of the work remain challenging to the modern reader. Vico's New Science of the Intersubjective World offers both an in-depth analysis of all the important ideas of the book as well as an evaluation of their contribution to our present understanding of the social world. In the first chapter, Vittorio Hosle examines Vico's life, sources, and writings. The second and third chapters discuss the concerns and problems of the Scienza nuova. The fourth chapter traces the broader history of Vico's reception. Hosle facilitates the understanding of many passages in the work as well as the overarching structure of its claims, which are often dispersed over many sections. Hosle reformulates Vico's vision in such a way that it is not only of historical interest but may inspire ongoing debates about the nature of the humanities and social sciences as well as many other issues on which Vico sheds light, from the relation of poetry and poetics to the development of law. This book will prepare students and scholars for a precise study of the Scienza nuova, equipping them with the necessary categories and context and familiarizing them with the most important problems in the critical debate on Vico's philosophy. "Vico's New Science of the Intersubjective World delivers a comprehensive treatment of Vico, which is neither too detailed and technical nor too superficial. The book gives a clear picture of what Vico wanted to say, where he might have been wrong or become obsolete, and what his true achievements are for which he still deserves praise." --Peter Konig, University of Heidelberg. (shrink)

An introduction to Thomas Hobbes as a systematic and not merely political philosopher. Best known for his contributions to political philosophy, Thomas Hobbes set out to develop a coherent philosophical system extending from logic and natural philosophy to civil and religious philosophy. In this introduction to Hobbes’s thought, Otfried Höffe begins by providing an overview of the entire scope of his work, making clear its systematic character through analysis of his natural philosophy, his individual and social anthropology, and his political (...) thought. He then offers an innovative examination of religious and ecclesiastical questions, touching not only on the political implications of religion so important to Hobbes, but also on his attempt to reconstruct Christianity in terms of a materialistic philosophy. He also explores Hobbes’s continuous critique of Aristotle and Aristotelian Scholastics, in which Höffe argues that Hobbes and Aristotle have much more in common philosophically than is normally supposed—and certainly more than Hobbes himself acknowledged. Finally, Höffe sketches the influence Hobbes had and continues to have on the development of legal and political philosophy. “A thoroughly successful introduction to the philosophy of Thomas Hobbes ” — Reinhard Brandt, in Süddeutsche Zeitung, in praise of the German edition. (shrink)

ABSTRACT This paper critically examines the liberal model of decision making for the terminally ill and contrasts it with the familial model that can be found in some Asian cultures. The contrast between the two models shows that the liberal model is excessively patient‐centred, and misconceives and marginalises the role of the family in the decision making process. The paper argues that the familial model is correct in conceiving the last journey of one's life as a sharing process rather than (...) a process of exercising one's prior or counterfactual choice, and concludes by suggesting a policy framework for the practice of familialism that can answer the liberal challenge that familialism cannot safeguard the patient from abuse and neglect. (shrink)

The main purpose of this paper is to show that under globalization many traditional concepts are no longer acceptable, and may be preconceived. In Vietnam, the system of values Jriend-enemy, success-failure, chance-risk, endogenous-exotic has somehow changed in globalization. Globalization in se marks a new trend, a new change for humankind. A considerable difference in the consumption of goods exists between population strata. The "world of things" owned by the poor has become distant from that owned by the rich to such (...) an extent that no dialogue is possible. But the difference in the consumption of cultural values has to merit concern. This paper displays these value changes in Vietnam in the process of globalization: (a) the value of studiousness and the emphasis on education does not decline, but deviates; (b) the value of "diligence" tends to increase; (c) The value of family and community" tends to diminish. The process of globalization can only be understood in the context of the search for new values, and a critique of globalization is possible if one investigates the very root of the human search for new values: values are values only when they still generate their contributions to solving human problems. (shrink)

The main purpose of this paper is to show that under globalization many traditional concepts are no longer acceptable, and may be preconceived. In Vietnam, the system of values Jriend-enemy, success-failure, chance-risk, endogenous-exotic has somehow changed in globalization. Globalization in se marks a new trend, a new change for humankind. A considerable difference in the consumption of goods exists between population strata. The "world of things" owned by the poor has become distant from that owned by the rich to such (...) an extent that no dialogue is possible. But the difference in the consumption of cultural values has to merit concern. This paper displays these value changes in Vietnam in the process of globalization: (a) the value of studiousness and the emphasis on education does not decline, but deviates; (b) the value of "diligence" tends to increase; (c) The value of family and community" tends to diminish. The process of globalization can only be understood in the context of the search for new values, and a critique of globalization is possible if one investigates the very root of the human search for new values: values are values only when they still generate their contributions to solving human problems. (shrink)

In _God as Reason: Essays in Philosophical Theology_, Vittorio Hösle presents a systematic exploration of the relation between theology and philosophy. In examining the problems and historical precursors of rational theology, he calls on philosophy, theology, history of science, and the history of ideas to find an interpretation of Christianity that is compatible with a genuine commitment to reason. The essays in the first part of _God as Reason_ deal with issues of philosophical theology. Hösle sketches the challenges that a (...) rationalist theology must face and discusses some of the central ones, such as the possibility of a teleological interpretation of nature after Darwin, the theodicy issue, freedom versus determinism, the mind-body problem, and the relation in general between religion, theology, and philosophy. In the essays of the second part, Hösle studies the historical development of philosophical approaches to the Bible, the continuity between the New Testament concept of pneuma and the concept of Geist in German idealism, and the rationalist theologies of Anselm, Abelard, Llull, and Nicholas of Cusa, whose innovative philosophy of mathematics is the topic of one of the chapters. The book concludes with a thorough evaluation of Charles Taylor’s theory of secularization. "_God as Reason_ makes a powerful contribution to the task of the philosophical assessment of religion and theology, and indeed to the task of arriving at a philosophically defensible account of God. Vittorio Hösle here addresses key questions concerning teleology in nature, theodicy, freedom and determinism, and the mind-body problem in essays of exemplary clarity and economy of expression that are equally informed by the full breadth of the philosophical tradition of the West and by the most important contemporary developments in both philosophy and the natural sciences." —_Jennifer A. Herdt, Yale Divinity School_. (shrink)

Kant ascribed an important role to pleasure in human action. This study provides a comprehensive interpretation of Kant's concept of practical pleasure based on a detailed analysis of his theories of feelings, desire, and practical consideration. In this way, the author not only provides a new perspective on Kant's action theory and moral philosophy, but also elucidates Kant's contribution to resolving key problems in the theory of emotions.

This paper examines the practice of informed consent in Hong Kong by drawing on structured interviews conducted with eleven physicians, three patients, and four family members primarily at a well-established public hospital in Hong Kong. The findings of this study show that the Hong Kong approach to medical decision-making lies somewhere between that of America on the one hand, and mainland China on the other. It is argued that the practice of medical decision-making in Hong Kong can be modeled by (...) a moderate familism that is directed towards achieving the best interests of the patient (1) as understood by the physician, (2) in consultation with the family, (3) under the prima facie presumption that consent is not required for disclosure of information to the family, (4) while aiming at an eventual albeit frequently partial and vague disclosure to the patient. (shrink)

Biometric technologies are becoming more pervasive in the workplace, augmenting managerial processes such as hiring, monitoring and terminating employees. Until recently, these devices consisted mainly of GPS tools that track location, software that scrutinizes browser activity and keyboard strokes, and heat/motion sensors that monitor workstation presence. Today, however, a new generation of biometric devices has emerged that can sense, read, monitor and evaluate the affective state of a worker. More popularly known by its commercial moniker, Emotional AI, the technology stems (...) from advancements in affective computing. But whereas previous generations of biometric monitoring targeted the exterior physical body of the worker, concurrent with the writings of Foucault and Hardt, we argue that emotion-recognition tools signal a far more invasive disciplinary gaze that exposes and makes vulnerable the inner regions of the worker-self. Our paper explores attitudes towards empathic surveillance by analyzing a survey of 1015 responses of future job-seekers from 48 countries with Bayesian statistics. Our findings reveal affect tools, left unregulated in the workplace, may lead to heightened stress and anxiety among disadvantaged ethnicities, gender and income class. We also discuss a stark cross-cultural discrepancy whereby East Asians, compared to Western subjects, are more likely to profess a trusting attitude toward EAI-enabled automated management. While this emerging technology is driven by neoliberal incentives to optimize the worksite and increase productivity, ultimately, empathic surveillance may create more problems in terms of algorithmic bias, opaque decisionism, and the erosion of employment relations. Thus, this paper nuances and extends emerging literature on emotion-sensing technologies in the workplace, particularly through its highly original cross-cultural study. (shrink)

Previous studies of children’s counterfactual reasoning have focused on scenarios in which a single causal event yielded an outcome. However, there are also cases in which an outcome would have occurred even in the absence of its actual cause, because of the presence of a further potential cause. In this study, 152 children aged 4-9 years reasoned counterfactually about such scenarios, in which there were ‘doubly-determined’ outcomes. The task involved dropping two metal discs down separate runways, each of which was (...) sufficient to knock over a toy pig. One of the runways was shorter than the other, meaning that one of the discs actually knocked over the pig whereas the other always arrived too late to do so. Children were asked whether the pig would have been knocked over in the absence of the first metal disc descending the runway. We found that children could accurately answer such counterfactual questions by 6-7 years. (shrink)

Die "Theorie der Gerechtigkeit" ist der wichtigste Beitrag des englischen Sprachraums, vielleicht sogar der wichtigste Beitrag zur Politischen Ethik des 20. Jahrhunderts überhaupt. John Rawls entwirft hier nicht nur eine weithin überzeugende Theorie zur Schnittmenge von Ethik und Politischer Philosophie. Ihm gelingt es darüber hinaus, in der philosophischen Debatte eine Reihe von grundlegenden Paradigmenwechseln vorzunehmen. Nach einer Generation intensiver Diskussion ist der Zeitpunkt gekommen, Bilanz zu ziehen. Das geschieht nicht als rein deskriptiver Überblick über die bisherige Debatte, sondern in Form (...) eines kooperativen Kommentars. Autoren unterschiedlicher philosophischer Herkunft stellen sich die Frage, wie Rawls’ Gedanken zu verstehen sind und welche Tragweite, welche Überzeugungskraft sie für den künftigen Diskurs haben. (shrink)

The volume _The Many Faces of Beauty_ joins the rich debate on beauty and aesthetic theory by presenting an ambitious, interdisciplinary examination of various facets of beauty in nature and human society. The contributors ask such questions as, Is there beauty in mathematical theories? What is the function of arts in the economy of cultures? What are the main steps in the historical evolution of aesthetic theories from ancient civilizations to the present? What is the function of the ugly in (...) enhancing the expressivity of art? and What constitutes beauty in film? The sixteen essays, by eminent scientists, critics, scholars, and artists, are divided into five parts. In the first, a mathematician, physicist, and two philosophers address beauty in mathematics and nature. In the second, an anthropologist, psychologist, historian of law, and economist address the place of beauty in the human mind and in society. Explicit philosophical reflections on notoriously vexing issues, such as the historicity of aesthetics itself, interculturality, and the place of the ugly, are themes of the third part. In the fourth, practicing artists discuss beauty in painting, music, poetry, and film. The final essay, by a theologian, reflects on the relation between beauty and God. (shrink)

This paper defends the strong thesis of ethical egoism, the view that self-interest is the exclusive standard of morally right action. The method of defense is that of reflective equilibrium, viz., back and forth reflection on intuitive judgments in particular cases and the principles that seem to explain our judgments, with the goal of aligning the two. The defense proceeds in three steps. First, I define what selfishness is and characterize what selfishness looks like in real life; an accurate depiction (...) of selfishness will show that selfishness, at least generally, is morally attractive. Second, I defend the view that helping others and not helping others is morally right when and because doing so serves one’s self-interest. Third, I defend the same position in regard to harming and not harming others. (shrink)

According to the neo-Aristotelian moral tradition, every living thing has an ultimate end: To flourish as a member of its species. This view of the ultimate end shapes inquiry into what is the ultimate end of human living things. In this paper, I develop an alternative view of the ultimate end of a living thing: The ultimate end is only to survive, not as a member of a species, but as a living thing. There are four steps to my development. (...) First, I criticize the prevailing species-based view of the ultimate end. Second, I argue that other-regarding behavior is not normative for living things; only survival is. Third, I elucidate a new and what I take to be correcting understanding of survival. Fourth, I programmatically develop the idea that inquiry into human well-being and into morality (for human beings) should be understood as aspects of inquiry into human survival. (shrink)