We aimed to identify the critical insights from empirical peer-reviewed studies on online romance fraud published between 2000 and 2021 through a systematic literature review using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol. The corpus of studies that met our inclusion criteria comprised twenty-six studies employing qualitative (n = 13), quantitative (n = 11), and mixed (n = 2) methods. Most studies focused on victims, with eight focusing on offenders and fewer investigating public perspectives. All (...) the victim-focused studies relied on data from the Global North, except for Malaysia. Five offender-focused studies used online data available in the public domain, and three derived their data from West Africa. Our review highlights offenders' techniques to deceive and manipulate victims, as revealed in these studies, and highlights some limitations of offender- and victim-focused studies. The dominant framework used across the studies was found to be the “Scammers Persuasive Techniques Model.” While this framework provides a helpful way of considering the stages of victim involvement, it also faces some limitations, which we highlight. Our study reviews the current state of empirical knowledge on romance fraud and identifies certain gaps and biases in the literature. We argue there is a need for further research into online romance fraud to enhance our understanding of it both from the perspective of the offender as well as the experience of the victim. We also highlight the need for a more inclusive and greater range of regional and global diverse range of data sources and perspectives. Given the scale and impact of online romance fraud, we conclude that its study would benefit from a richer empirical engagement that recognizes it as both a regional and global phenomenon. (shrink)

In her newest book, Alex Sharpe makes a persuasive case against the bringing of sexual offence prosecutions on the basis of “gender identity fraud”. Adopting a perspective in which queer and gender non-conforming identities are acknowledged and centred rather than doubted and dissected, Sharpe aims to destabilise the conceptual foundations upon which such prosecutions depend. In this review I place Sharpe’s contribution in its legal context, and offer an overview of her argument along with some reservations.

Privacy is widely valued, especially in individualistic cultures, because people want to control access to their bodies and to information about their personal choices. Privacy can promote a variety of goods. It can protect intimacy among friends and colleagues and create trusting relations of tolerance among strangers. Privacy can promote dignity, since it can be embarrassing to disclose secret or unconsidered thoughts or opinions, or to reveal one’s naked body or other private spaces. Privacy can also contribute to our (...) individuality, self-respect, and autonomy; and privacy can protect us from a wide array of emotional or psychological harms associated with unwanted publicity. Privacy can also further important political and legal goods, including property rights, fraud prevention, and non-discrimination. (shrink)

Privacy is widely valued, especially in individualistic cultures, because people want to control access to their bodies and to information about their personal choices. Privacy can promote a variety of goods. It can protect intimacy among friends and colleagues and create trusting relations of tolerance among strangers. Privacy can promote dignity, since it can be embarrassing to disclose secret or unconsidered thoughts or opinions, or to reveal one’s naked body or other private spaces. Privacy can also contribute to our (...) individuality, self-respect, and autonomy; and privacy can protect us from a wide array of emotional or psychological harms associated with unwanted publicity. Privacy can also further important political and legal goods, including property rights, fraud prevention, and non-discrimination. (shrink)

Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this article is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The (...) analysis was further validated through a quantitative analysis of keywords which confirmed that keywords associated with the attitudes/rationalizations component of the integrated theory were predominately found in fraud firms as opposed to a sample of control firms. The results of the study suggest that auditors should evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioral control and moral obligation. Therefore, it is potentially important that the professional standards that are related to fraud detection strengthen the emphasis on managers' behavior that may be associated with unethical behavior. (shrink)

This is a theoretical treatment of the term "Sha Zhu Pan" (杀猪盘) in Chinese, which translates to “Pig-Butchering” in English. The article critically examines the propagation and validation of "Pig Butchering," an animal metaphor, and its implications for the dehumanisation of victims of online fraud across various discourses. The study provides background information about this type of fraud before investigating its theoretical foundations and linking its emergence to the dehumanisation of fraud victims. The analysis highlights the disparity (...) between academic literature, subjected to rigorous peer-review processes, and sensationalised narratives prevalent in the media. While academic works subject "pig butchering" to critical scrutiny and refrain from endorsing derogatory terms to depict fraud victims, numerous media outlets employ this term uncritically, further worsening the predicament of these victims. "Pig butchering" is firmly rooted in the concept of dehumanisation, and this article underscores how language moulds perceptions of fraud and behaviour, extending to the development of preventive strategies. The role of law enforcement agencies in generating and disseminating materials is also a central theme, emphasising their responsibility as trusted sources of information. We suggest that these agencies should adopt non-victim shaming language to encourage victims to report crimes and alleviate the stigma attached to victimisation. Additionally, the article offers valuable cross-cultural insights by comparing metaphors from Chinese and Nigerian contexts. This comparative analysis enriches our comprehension of the global dimensions of online fraud and its cultural diversities, highlighting the substantial impact of language on perceptions and behaviours. We advocate for a departure from victim-blaming tendencies perpetuated by select media outlets, urging a more compassionate and accurate portrayal of those affected by online fraud. We, therefore, call for a more empathetic and accurate portrayal of individuals affected by online fraud, aligning with the broader objective of promoting understanding and support for these victims. (shrink)

Preferably scientific investigations would promote true rather than false beliefs. The phenomenon of fraud represents a standing challenge to this veritistic ideal. When scientists publish fraudulent results they knowingly enter falsehoods into the information stream of science. Recognition of this challenge has prompted calls for scientists to more consciously adopt the veritistic ideal in their own work. In this paper I argue against such promotion of the veritistic ideal. It turns out that a sincere desire on the part of (...) scientists to see the truth propagated may well promote more fraud rather than less. (shrink)

Frauds and misconduct have been common in the history of science. Recent events connected to the COVID-19 pandemic have highlighted how the risks and consequences of this are no longer acceptable. Two papers, addressing the treatment of COVID-19, have been published in two of the most prestigious medical journals; the authors declared to have analysed electronic health records from a private corporation, which apparently collected data of tens of thousands of patients, coming from hundreds of hospitals. Both papers have been (...) retracted a few weeks later. When such events happen, the confidence of the population in scientific research is likely to be weakened. This paper highlights how the current system endangers the reliability of scientific research, and the very foundations of the trust system on which modern healthcare is based. Having shed light on the dangers of a system without appropriate monitoring, the proposed analysis suggests to strengthen the existing journal policies and improve the research process using new technologies supporting control activities by public authorities. Among these solutions, we mention the promising aspects of the blockchain technology which seems a promising solution to avoid the repetition of the mistakes linked to the recent and past history of research. (shrink)

Introduction -- Fraud in research : frequency patterns -- An organizational approach to research fraud -- Fraud, lies, deceptions, fabrications, and falsifications -- Deviance in scientific research : norms, hot spots, control -- Concluding discussion.

In this article, I urge that mainstream discussions of abortion are dissatisfying in large part because they proceed in polite abstraction from the distinctive circumstances and meanings of gestation. Such discussions, in fact, apply to abortion conceptual tools that were designed on the premiss that people are physically demarcated, even as gestation is marked by a thorough-going intertwinement. We cannot fully appreciate what is normatively at stake with legally forcing continued gestation, or again how to discuss moral responsibilities to continue (...) gestating, until we appreciate in their own terms the goods and evils distinctive of gestational connection. To underscore the need to explore further the meanings of gestation, I provide two examples of the difference it might make to legal and moral discussions of abortion if we appreciate more fully that gestation is an intimacy. (shrink)

B\ig fraud, little lies -- Serial cheaters -- Storytelling and beautification -- Researching for results -- Corporate cooking -- Skewed competition -- Stealing authorship -- The funding effect -- There is no profile -- Toxic literature -- Clinical trials -- The jungle of journal publishing -- Beyond denial -- Scientific crime -- Slow science.

A review of fraud in medical research in Britain, Europe, the USA and Australia. It includes a history of known cases of fraud since 1974 and discusses ways for detecting and dealing with fraud that have been devised by government agencies, pharmaceutical companies, academic institutions and scientific publications (especially medical journals).

“To consent to love or be loved,” said Merleau-Ponty, “is to consent also to influence someone else, to decide to a certain extent on behalf of the other.” This essay explicates that idea through a meditation on intimacy. I propose, first, that, on Merleau-Ponty’s account, we are always transgressing into each other’s experience, whether we are strangers or familiars; I call this “ontological intimacy.” Concrete experiences of intimacy are based upon this ontological intimacy, and can take (...) place at two levels: (1) at-this-moment (such that we can experience intimacy even with strangers, by sharing a momentary but extra-ordinary mutual recognition) and (2) in shared interpersonal institutions, or habitual, enduring, and co-enacted visions of who we are, how to live, and what matters. Through particular examples of dynamics within these layers of intimacy (drawing upon work by Berne and by Russon), I claim that we are always, inevitably, imposing an “unfreedom” upon our intimate others. Freedom, then, can only develop from within and by virtue of this “unfreedom.” Thus, what distinguishes empowering or emancipating relationships from oppressive ones is not the removal of transgressive normative social forces; it is rather the particular character of those transgressive forces. Some transgressions upon others’ experience—some forms of “unfreedom”—will tend to promote freedom; others will tend to hinder it. This amounts to a call for promoting agency and freedom not only through critical analysis of public institutions, practices and discourses, but also through critical insight into and transformation of our most private and intimate relationships. (shrink)

ABSTRACT This article offers an analysis of the concept of intimacy, arguing that it concerns moments of mutual imaginings generative of desire. As a peculiar mode of shared conduct, it is difficult to categorize the value of such actions insofar as they fall outside our ordinary conception of the public and private spheres. Nonetheless, when achieved, intimacy is not only an expansion of the private and a realization of a good-in-itself, but also has a bearing on our orientation (...) to the broader world. (shrink)

In response to recent controversies about racial transitioning, I provide an argument that deceptions about ancestry may sometimes constitute fraud. In order to arrive at this conclusion, I criticize the arguments from analogy made famous by Rebecca Tuvel and Christine Overall. My claim is that we should not think of racial transitioning as similar to gender transitioning, because different identity groups possess different kinds of obstacles to entry. I then provide historical surveys of American racial categories and the various (...) types of passing common in American history, in order to distinguish the potentially fraudulent from the relatively innocent styles of passing. (shrink)

Intimacy and sexuality expressed by nursing home residents with dementia remains an ethically sensitive issue for care facilities, nursing staff and family members. Dealing with residents’ sexual longings and behaviour is extremely difficult, putting a burden on the caregivers as well as on the residents themselves and their relatives. The parties in question often do not know how to react when residents express themselves sexually. The overall aim of this article is to provide a number of clinical-ethical considerations addressing (...) the following question: ‘How can expressions of intimacy and sexuality by residents with dementia be dealt with in an ethically responsible way?’ The considerations formulated are based on two cornerstones: the current literature on older peoples’ experiences regarding intimacy and sexuality after the onset of dementia, and an anthropological-ethical framework addressing four fundamental pillars of human existence namely the decentred self, human embodiment, being-in-the-world and being-with-others. The resulting considerations are oriented toward the individual sphere, the partnership sphere, and the institutional sphere. The continuous interaction between these spheres leads to orientations that both empower the residents in question and respect the complex network of relationships that surrounds them. (shrink)

Many parents cite intimacy as one of their reasons for deciding to educate at home. It seems intuitively obvious that home education is conducive to intimacy because of the increased time families spend together. Yet what is not clear is whether intimacy can provide justification for one’s decision to home educate. To see whether this is so, we introduce the concept of ‘attentive parenting’, which encompasses a set of family characteristics, and we examine whether and under what (...) conditions attentive parents risk loss of intimacy by sending their children to school; or, alternatively, whether they can avoid this risk by educating children at home. What we will determine is whether families who exhibit the specified characteristics are prima facie justified in educating their children at home under the conditions of interest. We argue that, for attentive parents, home education not only promotes greater intimacy, but also provides insurance against the loss of intimacy that may occur under certain conditions when children attend schools. (shrink)

Fraud in medical publications is an increasing concern. In particular, disciplines related to perioperative medicine—including anaesthesia and critical care—currently hold the highest rankings in terms of retracted papers for research misconduct. The dominance of this dubious achievement is attributable to a limited number of researchers who have repeatedly committed scientific fraud. In the last three decades, six researchers have authored 421 of the 475 papers retracted in perioperative medicine. This narrative review reports on six cases of fabricated publication (...) in perioperative medicine that resulted in the paper’s retraction. The process that led to the unveiling of the fraud, the impact on clinical practice, and changes in regulatory mechanisms of scientific companies and governmental agencies’ policies are also presented. Fraud in medical publications is a growing concern that affects perioperative medicine requiring a substantial number of papers to be retracted. The continuous control elicited by readers, by local institutional review boards, scientific journal reviewers, scientific societies and government agencies can play an important role in preserving the ‘pact of trust’ between authors, professionals and ultimately the relationship between doctors and patients. (shrink)

Fraud in medical publications is an increasing concern. In particular, disciplines related to perioperative medicine—including anaesthesia and critical care—currently hold the highest rankings in terms of retracted papers for research misconduct. The dominance of this dubious achievement is attributable to a limited number of researchers who have repeatedly committed scientific fraud. In the last three decades, six researchers have authored 421 of the 475 papers retracted in perioperative medicine. This narrative review reports on six cases of fabricated publication (...) in perioperative medicine that resulted in the paper’s retraction. The process that led to the unveiling of the fraud, the impact on clinical practice, and changes in regulatory mechanisms of scientific companies and governmental agencies’ policies are also presented. Fraud in medical publications is a growing concern that affects perioperative medicine requiring a substantial number of papers to be retracted. The continuous control elicited by readers, by local institutional review boards, scientific journal reviewers, scientific societies and government agencies can play an important role in preserving the ‘pact of trust’ between authors, professionals and ultimately the relationship between doctors and patients. (shrink)

Intimacy and Alienation puts forward the author's unique paradigm for psychotherapy and counselling based on the assumption that each patient has suffered a disruption of the `self', and that the goal of the therapist is to identify and work with that disruption. Using many clinical illustrations, and drawing on self psychology, attachment therapy and theories of trauma, Russell Meares looks at the nature of self and how it develops, before going on to explore the form and feeling of experience (...) when self is disrupted in a traumatic way, and focusing on ways towards the restoration of the self. Written in an accessible style from the author's singular perspective, Intimacy and Alienation will appeal to professionals in the fields of psychotherapy, counseling, social work and psychiatry, as well as to students and the lay reader. (shrink)

From the Supreme Court to the bedroom, privacy is an intensely contested interest in our everyday lives and privacy law. Some people appeal to privacy to protect such critical areas as abortion, sexuality, and personal information. Yet, privacy skeptics argue that there is no such thing as a right to privacy. I argue that we cannot abandon the concept of privacy. If we wish to avoid extending this elusive concept to cover too much of our lives or shrinking it to (...) cover too little, we must come to understand it. After exploring the privacy arguments of philosophers and constitutional and tort privacy law, I argue for a new definition of privacy and an explanation of its value that clarifies and resolves many of our conflicts. Privacy is critical because it allows us to protect a realm in which we can have intimate relations with others. (shrink)

An important contribution to the burgeoning field of the ethics of recognition, this book examines the contradictions inherent in the very concept of intimacy. Working with a wide variety of philosophical and literary sources, it warns against measuring our relationships against ideal standards, since there is no consummate form of intimacy. After analyzing ten major ways that we aim to establish intimacy with one another, including gift-giving, touching, and fetishes, the book concludes that each fails on its (...) own terms, since intimacy wants something that is impossible. The very concept of intimacy is a superlative one; it aims not just for closeness, but for a closeness beyond closeness. Nevertheless, far from a pessimistic diagnosis of the human condition, this is a meditation on how to live intimately in a world in which intimacy is impossible. Rather than contenting itself with a deconstructive approach, it proposes to treat intimacy dialectically. For all its contradictions, it shows intimacy is central to how we understand ourselves and our relations to others. (shrink)

This paper aims to show a possible path to address the introduction of intimate digital technologies through a phenomenological and postphenomenological perspective in relation to Japanese and Chinese contexts. Digital technologies are becoming intimate, and, in Japan and China, there are already many advanced digital technologies that provide digital companions for love relationships. Phenomenology has extensive research on how love relationships and intimacy shape the subjects. At the same time, postphenomenology provides a sound framework on how technologies shape the (...) values and meanings we have. Thus, this paper introduces two digital technologies in Japan and China (_Love Plus_ and _XiaoIce_ chatbot), and it analyses according to the elements proposed by phenomenology and postphenomenology. In conclusion, this paper shows how digital companions like _Love Plus_ and _XiaoIce_ chatbot change who we are and the values and meanings we have according to the phenomenological and postphenomenological framework. These entities might not be human, but they shape who we are as human beings and the meanings and value we give to love. (shrink)

How can I know something? How can I convince someone of the rightness of my position? How does reality function? What is artistic creativity? What is the role of the state? It is well known that people from various cultures give dissimilar answers to such philosophical questions. After three decades in the cross-cultural study of ideas and values, Thomas Kasulis found that culture influences not only the answers to these questions, but often how one arrives at the answers. In generalizing (...) cultural difference, Kasulis identifies two kinds of orientation: intimacy and integrity. Both determine how we think about relations among people and among things, and each is reasonable, effective, and consistent. Yet the two are so incompatible in their basic assumptions that they cannot successfully engage each other. Cultural difference extends beyond nations. Cultural identities crystallize in relation to religion, occupation, race, gender, class. Rather than attempt to transcend cultural difference, Kasulis urges a deeper awareness of its roots by moving beyond mere cultural relativism toward a cultural bi-orientationality that will allow us to adapt ourselves to different cultural contexts as the situation demands. Wonderfully clear and unburdened by jargon, Intimacy or Integrity is accessible to readers from a variety of perspectives and backgrounds. By analyzing the synergy between thought and culture, it increases our understanding of cultural difference and guides us in developing strategies for dealing with orientations different from our own. (shrink)

Internet fraud is an issue that increasingly concerns regulators, consumers, firms, and business ethics researchers. In this article, we examine one common form of internet fraud, the practice of shill bidding (when a seller in an auction enters a bid on his or her own item). The significant incidence of shill bidding on eBay (in spite of the fact that it is illegal just as it is in live auctions) exemplifies the current ineffectiveness of regulatory means as well (...) as the lack of effective societal mechanisms to prevent online fraud. Further, the proliferation of shill bidding along with other types of internet fraud may have broader implications. If unethical behavior such as shill bidding becomes too widespread on the internet, regulators and other societal forces may deem it necessary to institute controls that will impact the entire online marketplace as well as the future development and regulation of business activities on the internet. Our results indicate that shill bidding is perpetrated on eBay significantly more often than 0.1% rate of fraud estimated by the firm. This suggests that regulators, users, and others stakeholders may become concerned enough to act. The impact of those responses on the internet of the future may affect a broad array of users beyond the unethical sellers on eBay. (shrink)

Why is it more violating to grab a stranger’s thigh or stroke their face than it is to grab their forearm? Why is it worse to read someone’s dream journal without permission than it is to read their bird watching field notes? Why are gestation mandates so incredibly intrusive? Intimacy is key to understanding these cases, and to explaining many of our most stringent rights. -/- I present two ways of thinking about intimacy, Relationship-First Accounts and the Intimate (...) Zones Account. I argue that only the Intimate Zones Account lets us cohesively understand intimacy’s importance, and the scope of our intimate rights. I characterize our intimate zones as meeting the Hiddenness and Importance Conditions. A feature’s meeting these conditions makes it a locus of special vulnerability by which our persons can be fundamentally altered. This special vulnerability explains why our duties to respect the intimate boundaries of others are so strict. (shrink)

What is the role of intimacy in sex? The two culturally dominant views on this matter both share the implicit assumption that sex is genuinely intimate only when connected to romance, and hence that sex and intimacy stand in a contingent relationship: it is possible to have good sex without it. Liberals embrace this possibility and affirm the value of casual sex, while conservatives attempt to safeguard intimacy by insisting on romantic exclusivity. I reject their shared assumption (...) and argue for a necessary connection between intimacy and sex, in that sexual activity as such aims at a specific form of intimacy, irrespective of whether it takes place in casual encounters or romantic relationships, and the difference between good and bad sex consists in whether this end is attained. To defend this view, I develop a general account of intimacy, as based on joint action, and apply it to isolate its specifically sexual form. (shrink)

Analyzes popular music's aesthetics, production, marketing, and consumption toward articulating a clearer understanding of how intimacy is constructed, mediated, and perceived in and through music.

Intimacy: From Transformation to Transmutation The paper reflects the historical and current dynamism of the concept of intimacy. Besides differences between scientific disciplines in understanding what the substance of intimacy is, the recent discourse on change in intimacy has been dominated by the transformation theme introduced by Anthony Giddens (1992). Led by reflections of Richard Sennett (1986) the author draws attention to the opposite aspect of change in intimacy—the change in content, or the "transmutation" of (...) intimacy. Transmutation of intimacy—the substitution of the satisfaction of intimate needs with identity creation—not only contests the very essence of intimacy, but also constitutes a significant challenge for the project of intimate citizenship (Plummer 2003). (shrink)

V. 1. Intimacy and isolation -- v. 2. Personality disorders and aloneness.

Lyric poetry is often associated with expression of the personal. For instance, the work of the so-called “confessional” poets, such as Sylvia Plath and Anne Sexton, is often thought to reveal inmost thoughts and feelings of the poetic voice through first personal expression. The lyric poem, with its use of personal pronouns and singularity of voice, appears to invite the reader to experience the unfolding of the words as the intimate expression of another.Intimacy itself is associated with attention to (...) another and is thought to play a role in feeling sympathy and empathy. As John Gibson comments, “Empathy makes possible an especially intimate and powerful form of identification. It underwrites our capacity...... (shrink)

The introduction to this special issue addresses the production of intimacy in the labour of research. It explores the sensory, emotional and affective relations which form an integral, if often invisible, part of the process through which researchers engage with, produce, understand and translate `research'. The article argues that these processes inform the making of knowledge, shape power relations and enable or constrain the practical negotiation of ethical problems. These issues are not, however, often foregrounded in debates on methods (...) or methodology and are frequently erased from researchers' own accounts of their work. The article explores some of the possible reasons for this, which include institutional and cultural conventions of academic practice, the historical legacies with which disciplines often struggle, and the difficult issues and decisions that individual researchers face as they try to negotiate the relations between scholarly research and personal relationships across time, and between scholarly research and, for example, creativity, fiction, or sensationalism. The article concludes with a review of the main themes in the special issue, focusing in particular on the ways in which the contributors use the concept of intimacy to challenge the boundaries between creativity and analysis; spatial and temporal proximity and distance; freedom and censorship; subjects and objects. (shrink)

Recently, the variety of the financial frauds have increased, while the number of victims became difficult to estimate. The purpose of this paper is to present the main profiles of financial frauds’ victims using a reviewing method. The analysis captures the main theoretical and empirical background regarding the motives and circumstances of becoming a victim, the dynamics of several social and demographical characteristics of this type of victims, as well as a sample of relevant case studies from some developing countries. (...) The main finding is that, in literature, most of the victims are male people of different ages, employed, married or single, regardless the level of education. For developing countries such as China, India and Nigeria, the majority of victims act out of naivety and desire to escape from poverty, while some victims from Latin America, China and Nigeria are influenced by greed and lack of empathy, without thinking of further consequences for their families and friends involved. Moreover, most of the victims are convinced to invest in financial schemes by family members, friends, or acquaintances. (shrink)

The intrepid Marc Morano, author of the bestselling Politically Incorrect Guide to Climate Change, breaks down the science and the politics to expose the truth about the Green New Deal. Packed with telling statistics, damning quotations, and real science, Green Fraud is your source for all the facts you need to understand--and resist--the threat.

We examine enforcement action in China’s emerging markets by focusing on the agents that impose this action and the role played by supervisory boards. Using newly available databases, we find that supervisory boards play an active role when Chinese listed companies face enforcement action. Listed firms with larger supervisory boards are more likely to have more severe sanctions imposed upon them by the China Security Regulatory Commission, and listed companies that face more severe enforcement actions have more supervisory board meetings. (...) Our findings are of interest, as supervisory boards in China are generally perceived to be dysfunctional. This study contributes to the existing literature in three ways. First, we shed light on the effects of supervisory boards whose role in a fraud setting has not yet been examined. Second, the study has important policy implications for governance reform. Finally, our analyses provide the most up-to-date picture of fraud and governance issues in China’s ever-growing markets. (shrink)

This study investigates the impact of fraud/lawsuit revelation on U.S. top executive turnover and compensation. It also examines potential explanatory variables affecting the executive turnover and compensation among U.S. fraud/lawsuit firms. Four important findings are documented. First, there was significantly higher executive turnover among U.S. firms with fraud/lawsuit revelation in the Wall Street Journal than matched firms without such revelation. Second, although on average, U.S. top executives received an increase in cash compensation after fraud/lawsuit revelation, this (...) increase is smaller than that of matched non-fraud/lawsuit firms. Third, fraud/lawsuit firms were more likely to change top executive when chief executive officer (CEO) was not the board chairman and CEO had been on the board for a short time. Fourth, fraud/lawsuit firms were more likely to reduce their executive cash compensation when profitability was low, firms were involved in fraud, the compensation committee size was small, and the board met more often. These findings indicate that although, in general, U.S. fraud/lawsuits firms did not reduce their executive cash compensation, those involved in fraud were more likely to reduce their executive cash compensation than to change their top executives. The finding, that ethical standards is not a significant factor for U.S. executive turnover nor compensation reduction, suggests that ethics appears to play no part in the board’s decisions, and that U.S. firms may have ethical standards in writing but they do not implement nor enforce the standards. (shrink)

Based on signaling theory, we explore the impact of corporate fraud on firms’ innovation performance. First, we propose that corporate fraud harms firms’ innovation performance. This is because, as a negative signal, fraud makes it difficult for firms to obtain the policy, funding, and human resources needed for outstanding innovation performance. We further argue that the institutional aspects of the signaling environment (e.g., industrial competition, regional institutional development, and social trust) will influence core stakeholders’ reception and interpretation (...) of fraud signals. These factors, in turn, moderate the signaling effect of corporate fraud on firms’ innovation performance. Our views are supported by empirical and robustness tests using Chinese A‐share listed firms from 2010 to 2019. (shrink)

Friendship arguably offers itself as the freest of all human associations. A weakness of cultural prescription opens a terrain in which intimacy can be lived in a trust relationship that personifies equality, justice and respect. Friendship’s ‘relational freedom’ enables the mutual development of selves; it is generative. Therein lies ‘the beauty of friendship’, as Agnes Heller has reminded us. But the freedom of intimacy is limited. Embedded in a society that attributes different repertoires of intimacy to women (...) and men and privileges male homosociality, friendship’s freedom is curtailed. Especially cross-sex friendships continue to show evidence of persisting tensions. ‘Erotic friendships’ that seek to realize sexual intimacy but eschew the commitments of coupledom continue to face normative-practical challenges. In this paper, I view central aspects of heterosexual intimacy through the small world of intimate friendship, a prism that refracts gendered tensions in the world at large. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:The Journal of Aesthetic Education 38.2 (2004) 105-115 [Access article in PDF] Intimacy and Monumentality in Chandigarh, North India: Le Corbusier's Capitol Complex and Nek Chand Saini's Rock Garden Sharon Irish School of Architecture University of Illinois, Urbana-Champaign Chandigarh's Le Corbusier: The Struggle for Modernity in Postcolonial India, by Vikramaditya Prakash. Seattle: University of Washington Press, 2002, 179pp., $35.00 cloth. The seventh century poet and philosopher Dharmakirti wrote (...) of the path we each must make: No one behind, no one ahead, The path the ancients cleared has closed. And the other path, everyone's path, easy and wide, goes nowhere. I am alone and find my way.1The image in Figure 1 shows the bottom of a concrete ramp that angles back upon itself as it connects two levels of the government complex in Chandigarh and ends in a grassy hillside that has several dirt paths cutting across it. The concrete ramp begins just to the left of Le Corbusier's Assembly Hall (Figure 2). What I hope is evident from just two images is the contrast between the curving, unplanned path that pedestrians have made as they leave the bottom of the ramp, and the axial, monumental path implicit in the organization of the large concrete plaza in front of the Assembly Hall. One is informal and intimate because of the many footprints that have worn away the grass; the other is formal and monumental in its carefully controlled framing of a sculptural presence. They are two very different paths, offering different rewards as we wander upon them.As Vikramaditya Prakash's book, Chandigarh's Le Corbusier, emphasizes, the Capitol Complex derived from Le Corbusier's personal mythology, transmogrified somewhat by the site, the politics, and the climate. Le Corbusier "considered it the true mission of modern architecture to reestablish the aesthetic and poetic forms necessary for the liberation and deliverance of...modern man."2 Le Corbusier's monumentalism, then, was imposed on Chandigarh's landscape and the inhabitants with the assumption that he knew best what architecture was appropriate for "liberation." While there are many aspects of his designs to appreciate and admire, his buildings only indirectly address the visitor, preferring uncanny to intimate relationships.3 [End Page 105] Click for larger viewFigure 1 The bottom of the ramp leading into a path toward the Trench of Consideration, Capitol Complex, Chandigarh. Photo by the author. Click for larger viewFigure 2 Façade of the Assembly Building, Le Corbusier, 1953-61, Chandigarh. Photo by the author. [End Page 106]For six months in 1999, I lived in Chandigarh within a few blocks of Le Corbusier's government complex and another compelling place, the nearby and unrelated Rock Garden. While the paths at the Government Complex are, for the most part, empty, those in the Rock Garden are not and provide chances for intimate interactions that are only hinted at underneath Le Corbusier's concrete ramp. Poignant informality in Le Corbusier's government sector exists in areas that were never completed according to plan.4 Its predominant monumentality provides a useful contrast to the intimate spaces of the Rock Garden.In the 1950s, two men, Le Corbusier and Nek Chand Saini, began two very different projects within a kilometer of each other in Chandigarh. Le Corbusier's Capitol Complex started in the very highest government circles with Prime Minister Jawaharwal Nehru: the plan was to build a new state capital for a newly divided Punjab in a newly independent India. In architectural history, Chandigarh is well known and well studied due to its planning and design. Nek Chand's Rock Garden (under construction since 1958, and open to the public since 1976) began as an illegal private project by one man to give form to his imagination. This essay is my impressionistic response to these two projects.Monumental buildings often function powerfully as icons or as proud isolated structures. Visited on ceremonial occasions, they can provide visually compelling backdrops to large-scale... (shrink)

The pandemic has altered accounting education with the widespread adoption of remote evaluation platforms. We apply the lens of the fraud triangle to consider how the adoption of remote evaluation influences accounting students’ ethical values by measuring the incidence of cheating behavior as well as capturing their perceptions of their opportunity to cheat and their rationalization of cheating behavior. Consistent with prior research, our results show that cheating is higher in the online environment compared to remote evaluation, although the (...) use of proctoring software in online evaluation appears to mitigate but not eliminate students’ the unethical behavior. However, cheating was not reduced when students attest to an honor code during the beginning of an exam. Nonetheless, we find that the use of both proctoring software and honor codes reduces students’ perceptions of opportunity and rationalization of cheating behavior. It follows that the remote evaluation environment may unintentionally be negatively influencing the ethicality of students and future accounting professionals by promoting cheating behavior and, by so doing, negatively influencing the development of unethical values of accounting students and future accounting professionals. Educators should consider the use of appropriate educational interventions to reduce the incidence and opportunities for unethical behavior and, by so doing, help promote the development of ethical values in future accounting professionals. Further implications for teaching and the accounting profession are discussed. (shrink)

This paper presents a comparative analysis of three American and three European corporate failures. The first part of the analysis is based on a theoretical framework including six areas of ethical climate; tone at the top; bubble economy and market pressure; fraudulent financial reporting; accountability, control, auditing, and governance; and management compensation. The second and third parts consider the analysis of these cases from fraud perspective and in terms of firm-specific characteristics and environmental context. The research analyses shed light (...) on the fact that, despite major differences between Europe and U.S. in terms of political institutions, laws and regulations as well as managerial practices, there are significant similarities between six groups. The analysis also demonstrates that, the ethical dilemma has been coupled with ineffective boards, inefficient corporate governance and control mechanisms, distorted incentive schemes, accounting irregularities, failure of auditors, dominant CEOs, dysfunctional management behavior and the lack of a sound ethical tone at the top. Significant similarities were also observed in the analysis from the fraud triangle perspective. However, there are several major differences between the six corporate failure cases particularly with regard to ownership structure, coverage in media, and legal, regulatory and governance frameworks. This research study may have several academic and practical contributions, particularly because of multidisciplinary, international features, and comparative analyses used in the paper. (shrink)

In recent years, there have been multiple instances of misconduct in science, yet no coherent framework exists for characterizing this phenomenon. The thesis of this article is that economic analysis can provide such a framework. Economic analysis leads to two categories of misconduct: replication failure and fraud. Replication failure can be understood as the scientist making optimal use of time in a professional environment where innovation is emphasized rather than replication. Fraud can be depicted as a deliberate gamble (...) under conditions of uncertainty: The scientist takes advantage of the complexity of science and undermines the integrity of science for personal gain or advancement. (shrink)

This paper deals with the concept of religiousness and religion in the context of Krause´s panentheist metaphysics, understood as a life of union, as intimacy of and with God, particularly on the part of human beings and also in relation to the rest of the existing. An evolutionary review of this conception of religion is undertaken throughout Krause´s work, and the program of a philosophy of religion is traced, which, besides a metaphysical and anthropological substantiation, would address an understanding (...) of the history of religions and especially of Christianity, proposing a vision of reciprocal illumination between religion, knowledge, feeling and morality, as well as the possibility of an appealing notion of religious freedom, the hallmark of Krausism in its historical development. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:258 Feminist Studies 47, no. 2. © 2021 by Feminist Studies, Inc. Mei-Hua Chen and Hong-zen Wang Flexible Intimacies in the Global Intimate Economy: Evidence from Taiwan’s Cross-Border Marriages When Lin Ping was interviewed by the first author of this article at a detention center in the southern city of Tainan, Taiwan, in September 2006, she was forty-three. At that time, she had been married to a Taiwanese man (...) for five years and had successfully obtained a permit for employment at a factory, earning NT$27,000 a month for working ten hours a day. However, before having obtained the work permit, Lin managed to find jobs in informal sectors as a cleaner, a care worker, and a stall vendor’s helper, earning NT$15,000 a month. By the time of our interview, Lin had gone to work at a brothel because she could not put up with her husband anymore. Lin’s husband is twenty years older than she is and, as she described their relationship, the huge age gap makes communication between the couple difficult. They fought often and fiercely. During those fights, Lin’s husband would threaten to divorce her and to not renew her application for residency, which would result in her immediate deportation to China. This did happen once when Lin’s husband refused to renew her work permit. As a result, Lin overstayed her visa and lost her job at the factory. Being thus unemployed, Lin had to dip into her savings and risked going into debt. Her dire financial situation caused her anxiety. Losing the regular income provided by her factory job meant not only having nothing to live on but also being unable to send money back home to China. Given that her marriage failed to provide her the work permit she needed, Lin wanted to leave her husband Mei-Hua Chen and Hong-zen Wang 259 and “go out” for her own good. When asked what she thinks of the stigma attached to commercial sex, Lin replied, “I need to be able to feed myself first. But if you don’t have a work permit and a job, it [sex work] is the only way out. So, I thought I would do it.” She continued: “Once I had the money, I would be able to run a small business such as a noodle stall or selling steam dumplings.” Lin Ping’s stories serve to sketch out the interconnectedness between cross-border sex work and cross-border marriage. As her experiences show, cross-border sex work and marriage tend to overlap in certain spheres; however, they are more often than not conceptualized as two separate institutions. Both are grouped under already dichotomized migratory categories such as marriage migrants and economic migrants, real marriage and fake marriage, legal workers and workers without permits, and legal and illegal migrants, etc. Such dichotomization downplays the fact that many marriage migrants, like economic migrants, invest great economic interests in cross-border marriages; it also downplays the fact that migrant sex workers might also be involved in having intimate relationships with someone. Apart from the entanglement of monetary exchange and intimacy, cross-border marriage and cross-border sex work are also parts of a global intimate economy in which the Global North appropriates southern women’s reproductive and intimate labor. Seen in this light, it becomes urgent to theorize how women from the South manage to survive in the global intimate economy by shifting between cross-border marriage and cross-border sex work in the North. Admittedly, such a Global North-and-South framework fits awkwardly when it comes to understanding Taiwan’s situation because economic development is the sole barometer used to define the North and the South, and economically, Taiwan should be in the North camp. Politically, however, due to the majority of nations not recognizing its sovereignty, Taiwan is much more peripheral than most southern countries, let alone China. Therefore, compared to countries in Southeast Asia, Taiwan is economically North but politically South. This semi-peripheral position in the North-South framework, in our view, makes Taiwan a unique case to theorize the global intimate economy. As a tactic... (shrink)

In the West, mainstream bioethicists tend to appreciate intimate relationships as a hindrance to individual autonomy. Scholars have even argued against approaching a mother to donate a kidney to save the life of her child; the request, they claim, is too manipulative and, thereby, violates her autonomy. For Chinese bioethicists, such a moral analysis is absurd. The intimate relationship between mother and child establishes strong mutual obligations. It creates mutual moral responsibilities that often require sacrifices for each other. This paper (...) argues that while aiding others is a moral duty, helping one’s family is a much stronger duty and poses no threat to one’s autonomy. For Confucianism, empathetic intimate feelings, the heart and mind of ren, rest at the root of morality. It requires that we, as moral beings, assume duties to relieve the suffering of others. The more intimate the relationship the stronger the obligation to assist. The family is a closely knitted moral community. Family members often share living resources, mutual experiences, and a sense of identity. Family members act as a social unit, and, ordinarily, mutual obligations among members have priority over duties to those outside of the family. For Confucian bioethics, family-based consent to medical treatment is regarded as natural and reasonable. Family-based decision making is a taken-for-granted norm of social life. While close family members have priority, Confucianism extends such obligations outward toward members of the extended family and the society at large. There is a general principle of gradation of love, which reflects different degrees of personal intimacy and, therefore, of moral obligation. In this fashion, Confucianism seeks to treat the whole of society as one extended family. Hence, in bioethics, mutual responsibility and family-based consent are regarded as basic principles. Through a series of case discussions, this paper illustrates that atomistic individual-based autonomy offers but a poor response to bioethical issues. (shrink)

Epistemological pluralism is a recognized feature of nursing knowledge, which embraces both objective, scientific knowledge and situated knowledge that include subjective experience, values and affect, and is encountered in relationship. While there is a lively literature about describing and validating the need for pluralism in nursing's knowledge base, there has been less discussion of how to work with and across different kinds of knowing that are used in practice. In this paper, I describe Kasulis’ heuristic framework for understanding more clearly (...) what is entailed in different kinds of knowledge, and what some of their advantages and disadvantages might be. The framework was created by Thomas Kasulis, an American scholar of Japanese philosophy who identified broad orientations in Asian and Western philosophies that he characterized as ‘intimacy’ and ‘integrity’, respectively. Kasulis emphasized that his framework is a heuristic, a tool for making distinctions more clearly between different styles of thinking, that can manifest not only between cultural traditions from different parts of the world, but also between subcultures within one of the dominant orientations. He breaks his two orientations down by five distinguishing categories of objectivity, relating, affect, embodiment and transparency. In this paper, each category is described and discussed in relation to aspects of nursing knowledge. Looking at different epistemological viewpoints in this way helps to clarify their differences, and to explain the difficulty of reading across them, when they entail basic assumptions that are not commensurable with each other. Kasulis’ framework offers a new way of reading across viewpoints commonly seen in the epistemological pluralism of nursing. It is a tool that can sharpen critical discernment about what is at stake, what can be gained, and what might get missed while operating in either the intimacy or integrity orientation. (shrink)

This study examines whether the delegated monitoring of main banks effectively decreases severe agency problems. For example, this includes accounting fraud in bank-dominated corporate governance. In this context, the fraud triangle specifies the three main factors of opportunity, incentive, and rationalization. Main banks may reduce the factor of opportunity through actions such as monitoring, which plays a moderating role by reducing the potential for managerial misconduct, whereas, the incentive factor may be enhanced through the subsequent pressure that influences (...) managers to force turnover when they do not repay debts. The potential influence that the main banks have on the fraud rationalization factor may be stronger in firms that are more dependent on main-bank borrowing. This study analyzed data from publicly listed firms in Japan for the period between 2008 and 2016 to determine how main-bank relationships affected accounting fraud, thus allowing an assessment of delegated monitoring practices. Findings showed that main-bank relationships were helpful for reducing accounting fraud, suggesting its overall effectiveness in delegated monitoring. Results also showed that large audit firms did not necessarily prevent accounting fraud, which implies that main banks can employ their own monitoring as a substitute for the roles typically played by these firms. Here, the main policy implication is that main-bank relationships may strengthen business ethics in the context of bank-dominated corporate governance. In conclusion, the continued analysis of bank monitoring may benefit stakeholders while strengthening business ethics in bank-centered economies. (shrink)