This article provides current Schwartz Values Survey (SVS) data from samples of business managers and professionals across 50 societies that are culturally and socioeconomically diverse. We report the society scores for SVS values dimensions for both individual- and societal-level analyses. At the individual-level, we report on the ten circumplex values sub-dimensions and two sets of values dimensions (collectivism and individualism; openness to change, conservation, self-enhancement, and self-transcendence). At the societal-level, we report on the values dimensions of embeddedness, hierarchy, mastery, affective (...) autonomy, intellectual autonomy, egalitarianism, and harmony. For each society, we report the Cronbach’s α statistics for each values dimension scale to assess their internal consistency (reliability) as well as report interrater agreement (IRA) analyses to assess the acceptability of using aggregated individual level values scores to represent country values. We also examined whether societal development level is related to systematic variation in the measurement and importance of values. Thus, the contributions of our evaluation of the SVS values dimensions are two-fold. First, we identify the SVS dimensions that have cross-culturally internally reliable structures and within-society agreement for business professionals. Second, we report the society cultural values scores developed from the twenty-first century data that can be used as macro-level predictors in multilevel and single-level international business research. (shrink)

今、なぜトマス・アクィナスか。人間知性が到達を目指して努力すべき、遠大にして究極の理想像として「神」を捉え直す。.

Using an international sample of firms from 32 countries, we study the relation between media independence and corporate tax aggressiveness. We measure media independence by the extent of private ownership and competition in the media industry. Using an indicator variable for tax aggressiveness when the firm’s corporate tax avoidance measure is within the top quartile of each country-industry combination, we find strong evidence that media independence is associated with a lower likelihood of tax aggressiveness, after controlling for other institutional determinants, (...) including home-country tax system characteristics. We also find that the effect of media independence is more pronounced when the legal environment is weaker, and when the information environment is less transparent. We contribute to the business ethics literature by documenting the role of independent media as an external monitoring mechanism in constraining corporate tax aggressiveness. (shrink)

In a recent article Merritt has claimed that current observational data provide “severe tests” falsifying the standard cosmological model. Based on Popper’s idea of conventionalism, he concludes that the introduction of some essential components of the standard cosmological model—including dark matter and dark energy—are a consequence of conventionalist stratagems. In this article, I provide more recent discoveries and discussions showing that the standard cosmological model is not built on any conventionalist stratagem.

The slogan “the personal is political” captures the distinctive challenge to the public-private divide posed by contemporary feminists. As such, feminist activism is not necessarily congruent with civic engagement, which is predicated on the paradoxical need to both bridge and sustain the public-private divide. Lee argues that rather than subverting the divide, the politics of the personal offers an alternative understanding of civic engagement that aims to reinstate individuals’ dignity and agency.

This publication presents a selection from ‘Negative’: a landscape project on the aftermath of the recent political unrest in Hong Kong.

: The slogan "the personal is political" captures the distinctive challenge to the public-private divide posed by contemporary feminists. As such, feminist activism is not necessarily congruent with civic engagement, which is predicated on the paradoxical need to both bridge and sustain the public-private divide. Lee argues that rather than subverting the divide, the politics of the personal offers an alternative understanding of civic engagement that aims to reinstate individuals' dignity and agency.

The slogan “the personal is political” captures the distinctive challenge to the public-private divide posed by contemporary feminists. As such, feminist activism is not necessarily congruent with civic engagement, which is predicated on the paradoxical need to both bridge and sustain the public-private divide. Lee argues that rather than subverting the divide, the politics of the personal offers an alternative understanding of civic engagement that aims to reinstate individuals’ dignity and agency.

Some scientists or philosophers argue that multiverse theories are unfalsifiable and thus not scientific. However, some advocates of multiverse theories have recently argued that although the multiverse is not observable, multiverse theories are indeed falsifiable in principle. Therefore, they share similar features with a conventional scientific theory. On the other hand, the proposals of an epistemic shift and nonempirical theory assessment have possibly revived the discussions of the scientific nature of multiverse theories. In this article, I revisit the falsifiable arguments (...) made by the advocates of multiverse theories and show that these arguments do not justify arguing the scientific nature of such theories. Moreover, even if we accept the proposals of the epistemic shift and the nonempirical theory assessment, I argue that multiverse theories still cannot pass or satisfy the required assessments based on the new theoretical virtues and the nonempirical arguments. (shrink)

Due to the economic globalization which is characterized with business scandals, scholars and practitioners are increasingly engaged with the implementation of codes of ethics as a regulatory mechanism for stimulating ethical behaviours within an organization. The aim of this study is to examine various organizational practices regarding the effective implementation of codes of ethics within construction contracting companies. Views on ethics management in construction organizations together with the recommendations for improvement were gleaned through 19 semi-structured interviews, involving construction practitioners from (...) various construction companies in Hong Kong. The findings suggested some practices for effective implementation of codes of ethics in order to diffuse ethical behaviours in an organizational setting which include; introduction of effective reward schemes, arrangement of ethics training for employees, and leadership responsiveness to reported wrongdoings. Since most of the construction companies in Hong Kong have codes of ethics, emphasis is made on the practical implementation of codes within the organizations. Hence, implications were drawn from the recommended measures to guide construction companies and policy makers. (shrink)

Despite decades of activism, resistance, and education, both feminists and gender rebels continue to experience personal, political, institutional, and cultural resistance to rights, recognition, and respect. In the face of these inequalities and disparities, Transgressing Feminist Theory and Discourse seeks to engage with, and disrupt the long-standing debates, unquestioned conceptual formations, and taboo topics in contemporary feminist studies. The first half of the book challenges key concepts and theories related to feminist scholarship by advocating new approaches for theorizing interdisciplinarity, intersectionality, (...) critical race theory, trans studies, and genetics. The second half of the book offers feminist critiques or explorations of timely topics such as the 2017 Women's March and Donald Trump's election as well as non-Western perspectives of family and the absence of women's perspectives in healthcare. Contributors comprise of leading scholars and activists from disciplines including gender and sexuality studies, African American studies, communication studies, sociology, political science, and media. Transgressing Feminist Theory and Discourse is a compelling examination of some of the most high-profile feminist issues today. It hopes to infuse future and current debates and conversations around feminism and feminist theory with intersectional, imaginative, provocative, and evocative ideas, inspiring bold cross-fertilizations of concepts, principles, and practices. (shrink)

This study aims to contribute to the understanding of business news coverage of corporate social responsibility within a comparative international context by investigating two business newspapers, The Wall Street Journal from the United States and The Financial Times from the United Kingdom. Drawing on the news framing research and the implicit and explicit CSR framework of Matten and Moon, this content analysis shows that business news coverage of CSR in the United States and in the United Kingdom differs in terms (...) of news framing, motive attributions of CSR as a concept, motive attributions of referenced companies in relation to CSR, general tone toward the concept of CSR, and the general tone toward referenced companies in relation to CSR. Most significantly, findings suggest that business news plays different roles in constructing and legitimizing CSR in the two countries. In the United States, CSR’s legitimacy and its conceptual positivity may be more implied through the coverage of singular events or actors, whereas in the United Kingdom, CSR’s illegitimacy and its conceptual negativity may be more exposed for further discussion through the coverage of larger societal contexts. Other theoretical as well as practical implications are also discussed. (shrink)

Attending cram school has long been a trend in ethnic Chinese culture areas, including Taiwan. Despite the fact that school reform policies have been implemented in Taiwan, cram schools have continued to prosper. Therefore, in this educational culture, how to achieve a good educational effect is also a topic worthy of discussion. However, whether students really engage in those tutoring programs provided by cram schools has seldom been studied. To address this gap, this study explored how parents’ hovering attitude toward (...) life and coursework influences their children’s engagement in cram schools. This study targeted those students who attend English cram schools to test the correlates between two types of helicopter parenting, tutoring engagement and continued attendance at cram schools. A total of 320 questionnaires were sent out, and 300 were returned, giving an overall response rate of 93.75%. Excluding seven incomplete or invalid questionnaires, 293 valid questionnaires were received. The results of this study show that hovering behavior awareness is negatively related to cram school engagement, whereas cram school engagement is positively related to the intention to continue attending cram school. Moreover, the results imply that parents should alleviate their helicoptering behavior to enhance their children’s engagement in cram school tutoring programs. (shrink)

Background Conventional consent practices face ethical challenges in continuously evolving digital health environments due to their static, one-time nature. Dynamic consent offers a promising solution, providing adaptability and flexibility to address these ethical concerns. However, due to the immaturity of the concept and accompanying technology, dynamic consent has not yet been widely used in practice. This study aims to identify the facilitators of and barriers to adopting dynamic consent in real-world scenarios. Methods This scoping review, conducted in December 2022, adhered (...) to the PRISMA Extension for Scoping Reviews guidelines, focusing on dynamic consent within the health domain. A comprehensive search across Web of Science, PubMed, and Scopus yielded 22 selected articles based on predefined inclusion and exclusion criteria. Results The facilitators for the adoption of dynamic consent in digital health ecosystems were the provision of multiple consent modalities, personalized alternatives, continuous communication, and the dissemination of up-to-date information. Nevertheless, several barriers, such as consent fatigue, the digital divide, complexities in system implementation, and privacy and security concerns, needed to be addressed. This study also investigated current technological advancements and suggested considerations for further research aimed at resolving the remaining challenges surrounding dynamic consent. Conclusions Dynamic consent emerges as an ethically advantageous method for digital health ecosystems, driven by its adaptability and support for continuous, two-way communication between data subjects and consumers. Ethical implementation in real-world settings requires the development of a robust technical framework capable of accommodating the diverse needs of stakeholders, thereby ensuring ethical integrity and data privacy in the evolving digital health landscape. (shrink)

The slandering of a firm’s products by competing firms poses significant threats to the victim firm, with the resulting damage often being as harmful as that from product-harm crises. In contrast to a true product-harm crisis, however, this disparagement is based on a false claim or fake news; thus, we call it a pseudo-product-harm crisis. Using a pseudo-product-harm crisis event that involved two competing firms, this research examines how consumer sentiments about the two firms evolved in response to the crisis. (...) Our analyses show that while both firms suffered, the damage to the offending firm was more detrimental, in terms of advertising effectiveness and negative news publicity, than that to the victim firm. Our study indicates that, even apart from ethical concerns, the false claim about the victim firm was not an effective business strategy to increase the offending firm’s performance. (shrink)

BackgroundThe Life Extension Medical Decision law enacted on February 4, 2018 in South Korea was the first to consider the suspension of futile life-sustaining treatment, and its enactment caused a big controversy in Korean society. However, no study has evaluated whether the actual implementation of life-sustaining treatment has decreased after the enforcement of this law. This study aimed to compare the provision of patient consent before and after the enforcement of this law among cancer patients who visited a tertiary university (...) hospital's emergency room to understand the effects of this law on the clinical care of cancer patients.MethodsThis retrospective single cohort study included advanced cancer patients aged over 19 years who visited the emergency room of a tertiary university hospital. The two study periods were as follows: from February 2017 to January 2018 (before) and from May 2018 to April 2019 (after). The primary outcome was the length of hospital stay. The consent rates to perform cardiopulmonary resuscitation (CPR), intubation, continuous renal replacement therapy (CRRT), and intensive care unit (ICU) admission were the secondary outcomes.ResultsThe length of hospital stay decreased after the law was enforced from 4 to 2 days (p = 0.001). The rates of direct transfers to secondary hospitals and nursing hospitals increased from 8.2 to 21.2% (p = 0.001) and from 1.0 to 9.7%, respectively (p < 0.001). The consent rate for admission to the ICU decreased from 6.7 to 2.3% (p = 0.032). For CPR and CRRT, the consent rates decreased from 1.0 to 0.0% and from 13.9 to 8.8%, respectively, but the differences were not significant (p = 0.226 and p = 0.109, respectively).ConclusionAfter the enforcement of the Life Extension Medical Decision law, the length of stay in the tertiary university hospital decreased in patients who established their life-sustaining treatment plans in the emergency room. Moreover, the rate of consent for ICU admission decreased. (shrink)