We examine the effects of taxes on Corporate Social Responsibility (CSR). Employing a tax reform in Korea that imposed a new tax on cash retention, we find that treated firms improved CSR performance after the tax reform was enacted. This result is driven by improvement in environmental and social performance. Moreover, the observed improvement is more pronounced in treated firms that face less severe financial constraints, are afforded fewer investment opportunities, feature large foreign ownership stakes, and employ stronger corporate governance (...) mechanisms. The results suggest that tax increases lead to an increase in CSR investment and the magnitude of the increase depends on firm-level characteristics. As such, our results support the tax-strategic view of CSR in a country that has been a latecomer in incorporating CSR practices into business operations. (shrink)

From 1915–1916 there was in Kyoto a trans-national group of Buddhists named the Mahayana Association, which published an English Buddhist periodical, Mahayanist. Two members of the Mahayana Association, William Montgomery McGovern and M. T. Kirby, were among the earliest cases of Westerners ordained in the tradition of Mahayana Buddhism in Japan. Kirby explored the temples of Jōdo Shinshū and the monastic life of Rinzai Zen and Theravada Buddhism in search of salvation. McGovern, on the other hand, had been searching for (...) an alternative to Christianity, which he found unscientific and dissatisfying. He finally found Jōdo Shinshū, which he held to be the essence of Mahayana Buddhism. His understanding of Buddhism was influenced by D. T. Suzuki's version of Mahayana Buddhism. Utsuki Nishu, who helped McGovern and Kirby run the Association, joined the Theosophical Society (Adyar, India) while he was studying at Hollywood High School in Los Angeles and later helped Beatrice Suzuki run the Mahayana Lodge of the Theosophical Society. Drawing on forgotten documents discovered only recently in a Japanese temple, this paper offers a progress report on research into these documents and explores a significant but hitherto unknown side of the history of modern Japanese Buddhism. (shrink)

The problem of forgotten evidence consists of a pair of scenarios originally proposed by Alvin Goldman. In the “forgotten good evidence” and “forgotten bad evidence” scenarios, subjects hold the same memory belief while irreversibly forgetting its original, though different, pieces of evidence. The two scenarios pose a series of challenges to current time slice (CTS) theories, which posit that memory beliefs are justified solely by contemporaneous states. Goldman’s two scenarios pose an apparent dilemma to CTS theories given a naïve picture (...) of how a memory belief is successfully retained while its evidence is irreversibly forgotten. In my view, however, CTS theories may find a solution to the apparent problem by carefully examining the conditions under which a memory belief is successfully retained while its evidence is completely forgotten. Namely, the two scenarios overlook an important difference between forgetting good evidence and forgetting bad evidence. (shrink)

A case study of multimodal systems and a new interpretation of Charles S. Peirce's theory of reasoning and signs based on an analysis of his system of ...

Shin and DuBrow propose that a key principle driving event segmentation relates to causal analyses: specifically, that experiences that are attributed as having the same underlying cause are grouped together into an event. This offers an alternative to accounts of segmentation based on prediction error.

Praktische Lehre, Katholizismus und klassischer Konfuzianismus sind in der Philosophie von Tasan Chŏng mit verschiedenen Inhalten repräsentiert. Sie wurden jedoch nicht voneinander abgegrenzt, sondern bilden den umfassenden Ursprung seiner Philosophie in einheitlicher Wechselbeziehung. Im ersten Teil dieser Arbeit wird die Entfaltung des Neokonfuzianismus, die Entwicklung der Praktischen Lehre und die Einführung der europäischen Wissenschaften untersucht. Der zweite Teil behandelt Tasans Kritik an der neokonfuzianischen Metaphysik und seine beiden Theorien über die Natur des Menschen und über die konfuzianische Humanität als Hauptanliegen (...) der Ethik des Menschen. Der dritte Teil schließlich erfasst Tasans Theorie des idealen Staates, nämlich seine Theorien über Politik, Gesellschaft, Wirtschaft und Recht. (shrink)

現代における清沢思想の意義を見直し、現代人に“同時代的思想家”としてのあり方を問い直す渾身の論考など10篇を収載。.

This paper adopts a cognitive linguistic framework to explore the influence of spatial and social factors on the use of Spanish demonstratives esta ‘this’ and esa ‘that’. Twenty adult Spanish speakers in Monterrey, Mexico, were asked questions prompting the selection of puzzle pieces for placement in a 25-piece puzzle located in the shared space between the participant and an addressee. Although participants were not explicitly instructed to produce demonstratives, the need to identify specific puzzle pieces naturally elicited a total of (...) 523 tokens of esta and esa. Analyses of the distribution of esta versus esa show that demonstratives are not used in a categorical manner to mark differences in physical space. Although participants tended to produce proximal esta for referents near the speaker, both esta and esa were used for referents further from the speaker and closer to the addressee. Participants’ demonstrative selection was also influenced by interaction type: intersubjective misalignment between speakers promoted the use of proximal esta, whereas intersubjective alignment promoted the use of distal esa. These results support the view that nominal grounding is an intersubjective activity. Physical and social factors jointly shape speakers’ construal of the developing co-constructed communicative event as a whole, leading to increasingly variable usage of demonstratives as the referent is more distant both spatially and intersubjectively from the speaker. (shrink)

The exponential growth of algorithms has made establishing a trusted relationship between human and artificial intelligence increasingly important. Algorithm systems such as chatbots can play an important role in assessing a user’s credibility on algorithms. Unless users believe the chatbot’s information is credible, they are not likely to be willing to act on the recommendation. This study examines how literacy and user trust influence perceptions of chatbot information credibility. Results confirm that algorithmic literacy and users’ trust play a pivotal role (...) in how users form perceptions of the credibility of chatbot messages and recommendations. Insights on how user trust is related to credibility provide a useful perspective on the conceptualization of algorithmic credibility. Algorithmic information processing that has been identified provides better foundations for algorithm design and development and a stronger basis for the design of sense-making chatbot journalism. (shrink)

In spite of an increasing number of studies on ethical climate, little is known about the antecedents of ethical climate and the moderators of the relationship between ethical climate and work outcomes. The present study conducted firm-level analyses regarding the relationship between chief executive officer (CEO) ethical leadership and ethical climate, and the moderating effect of climate strength (i.e., agreement in climate perceptions) on the relationship between ethical climate and collective organizational citizenship behavior (OCB). Self-report data were collected from 223 (...) CEOs and 6,021 employees in South Korea. The results supported all study hypotheses. As predicted, CEOs' self-rated ethical leadership was positively associated with employees' aggregated perceptions of the ethical climate of the firm. The relationship between ethical climate and firm-level collective OCB was moderated by climate strength. More specifically, the relationships between ethical climate and interpersonally directed collective OCB and between ethical climate and organizationally directed collective OCB were more pronounced when climate strength was high than when it was low. Theoretical and practical implications of these findings are addressed herein. (shrink)

For decades, scholars and politicians have vigorously debated whether Confucianism is compatible with democracy, yet little is known about how it affects the process of democratization in East Asia. In this book, Doh Chull Shin examines the prevalence of core Confucian legacies and their impacts on civic and political orientations in six Confucian countries: China, Japan, South Korea, Singapore, Taiwan, and Vietnam. Analyses of the Asian Barometer and World Values surveys reveal that popular attachment to Confucian legacies has mixed (...) results on democratic demand. While Confucian political legacies encourage demand for a non-liberal democratic government that prioritizes the economic welfare of the community over the freedom of individual citizens, its social legacies promote interpersonal trust and tolerance, which are critical components of democratic civic life. Thus, the author argues that citizens of historically Confucian Asia have an opportunity to combine the best of Confucian ideals and democratic principles in a novel, particularly East Asian brand of democracy. (shrink)

A number of artificial intelligence systems have been proposed to assist users in identifying the issues of algorithmic fairness and transparency. These AI systems use diverse bias detection methods from various perspectives, including exploratory cues, interpretable tools, and revealing algorithms. This study explains the design of AI systems by probing how users make sense of fairness and transparency as they are hypothetical in nature, with no specific ways for evaluation. Focusing on individual perceptions of fairness and transparency, this study examines (...) the roles of normative values in over-the-top platforms by empirically testing their effects on sensemaking processes. A mixed-method design incorporating both qualitative and quantitative approaches was used to discover user heuristics and to test the effects of such normative values on user acceptance. Collectively, a composite concept of transparent fairness emerged around user sensemaking processes and its formative roles regarding their underlying relations to perceived quality and credibility. From a sensemaking perspective, this study discusses the implications of transparent fairness in algorithmic media platforms by clarifying how and what should be done to make algorithmic media more trustable and reliable platforms. Based on the findings, a theoretical model is developed to define transparent fairness as an essential algorithmic attribute in the context of OTT platforms. (shrink)

Patterns of object naming often differ between languages, but bilingual speakers develop convergent naming patterns in their two languages that are distinct from those of monolingual speakers of each language. This convergence appears to reflect interactions between lexical representations for the two languages. In this study, we developed a self-organizing connectionist model to simulate semantic convergence in the bilingual lexicon and investigate the mechanisms underlying this semantic convergence. We examined the similarity of patterns in the simulated data to empirical data (...) from past research, and we identified how semantic convergence was manifested in the simulated bilingual lexical knowledge. Furthermore, we created impaired models in which components of the network were removed so as to examine the importance of the relevant components on bilingual object naming. Our results demonstrate that connections between two languages’ lexicons can be established through the simultaneous activations of related words in the two languages. These connections between languages allow the outputs of their lexicons to become more similar, that is, to converge. Our model provides a basis for future computational studies of how various input variables may affect bilingual naming patterns. (shrink)

People frequently see design in nature that reflects intuitive teleological thinking– that is, the order in nature that supports life suggests it was designed for that purpose. This research proposes that inferences are stronger when nature supports human life in particular. Five studies (total N = 1788) examine evidence for an anthro-teleological bias. People agreed more with design statements framed to aid humans (e.g., “trees produce oxygen so that humans can breathe”) than the same statements framed to aid other targets (...) (“trees produce oxygen so that leopards can breathe”). The bias was greatest when advantages for humans were well-known and salient (e.g., the ozone layer) and decreased when advantages for other targets were made explicit. The bias was not eliminated by highlighting the benefits for other species, however, and emerged spontaneously for novel phenomena (Jupiter’s gravity protects Earth from asteroids). We conclude that anthropocentric biases enhance existing teleological biases to see stronger design in phenomena where it enables human survival. (shrink)

殺生に関し、人とそれ以外の生物を区別することをどう考えたらいいのか。区別すべきでないとする思想を検証し、異なる道を示す。.

Despite the prevailing discourses on the importance of top management ethical leadership, related theoretical and empirical developments are lacking. Drawing on institutional theory, we propose that top management ethical leadership contributes to organizational outcomes by promoting firm-level ethical and procedural justice climates. This theoretical framework was empirically tested using multi-source data obtained from 4,468 employees of 147 Korean companies from various industries. The firm-level analysis shows that top management ethical leadership significantly predicts ethical climate, which then results in procedural justice (...) climate that fully mediates the effects of top management ethical leadership on two organizational outcomes, namely, firm-level organizational citizenship behavior and firm financial performance. The present study provides a plausible theoretical account and empirical validation of a mechanism through which top management ethical leadership enhances organizational performance. (shrink)