In The Death of Human Capital?, Phillip Brown, Hugh Lauder, and Sin Yi Cheung demonstrate that the human capital story is one of a failed revolution that requires an alternative approach to education, jobs, and income inequalities. Rather than abandoning human capital theory, the authors seek to redefine it in a way that more accurately addresses today's challenges presented by global competition, new technologies, economic inequalities, and national debt.

The global progress empowers the development of new business and expansion of existing business. The availability of sufficient accounting professional are necessary to manage and document the business activities. However, youth are less inclined to purse accounting as profession to keep the progress of global and local economic development. The current study aimed to explore the formation of the intention to pursue Certified Professional Accountancy Qualification with factor of capabilities, career opportunities, job security with respect to the extended theory of (...) planned behavior, i.e., attitude, subjective norms and perceived behavioral control. The study adopted a cross-sectional design and collected quantitative data from a total of 339 accounting students from Malaysia using an online survey. The finding revealed that capabilities and career opportunities influenced the students’ intention to pursue CPAQ. Meanwhile, perceived behavioral control had significantly affect the students’ decision to pursue CPAQ, which is in line with the TPB. The study concentrated on the importance of these factors in influencing the students’ intention and decision to pursue CPAQ. The study offered vital implications for accounting educators and educational institutions to promote the accounting profession as choice and students engage in pursuing CPAQ. The Malaysian government should encourage and support accounting students financially for pursuing CPAQ by providing job security and enhancing subjective norms that may enable these students to complete the required professional qualifications. The study’s limitations and future research opportunities are documented at the end of this article. (shrink)

Two experiments were conducted to examine adult learners' ability to extract multiple statistics in simultaneously presented visual and auditory input. Experiment 1 used a cross‐situational learning paradigm to test whether English speakers were able to use co‐occurrences to learn word‐to‐object mappings and concurrently form object categories based on the commonalities across training stimuli. Experiment 2 replicated the first experiment and further examined whether speakers of Mandarin, a language in which final syllables of object names are more predictive of category membership (...) than English, were able to learn words and form object categories when trained with the same type of structures. The results indicate that both groups of learners successfully extracted multiple levels of co‐occurrence and used them to learn words and object categories simultaneously. However, marked individual differences in performance were also found, suggesting possible interference and competition in processing the two concurrent streams of regularities. (shrink)

Single-sided deafness (SSD) or profound unilateral hearing loss obligates the only serviceable ear to capture all acoustic information. This loss of binaural function taxes cognitive resources for accurate listening performance, especially under adverse environments or challenging tasks. We hypothesized that adults with SSD would manifest both functional and structural brain plasticity compared to controls with normal binaural hearing. We evaluated functional alterations using magnetoencephalographic imaging (MEGI) of brain activation during performance of a moderately difficult auditory syllable sequence reproduction task and (...) assessed structural integrity using diffusion tensor magnetic resonance imaging (DTI). MEGI showed the SSD cohort to have increased induced oscillations in the theta band over the left superior temporal cortex and decreased induced gamma band oscillations over the frontal and parietal cortices between 175-475 ms following stimulus onset. DTI showed the SSD cohort to have extensive fractional anisotropy reduction in both auditory and non-auditory tracts and regions. Overlaying functional and structural changes revealed by the two imaging techniques demonstrated close registration of cortical areas and white matter tracts that expressed brain plasticity. Hence, complete loss of input from one ear in adulthood triggers both functional and structural alterations to dorsal temporal and frontal-parietal areas. (shrink)

'함양과 체찰-조선의 지성 퇴계 이황의 마음공부법'은 퇴계의 생애와 사상을 핵심적으로 요약한 뒤에 '자성록'을 뼈대로 퇴계의 가르침을 재구성하고 있다. 또한 ‘활인심방’과 ‘수신십훈’ 등 퇴계 이황의 행동적 가르침을 첨가해 그의 삶과 철학을 소개한다. ‘함양과 체찰’은 지폐속에 박제화된 퇴계를 생생하게 되살리고, 난해하게 인식되는 그의 이론을 현대인이 소화하기 쉽게 풀어 쓰고 있다. '함양과 체찰'을 통해 현대의 한국인들은 퇴계의 지혜를 부담 없이 접할 수 있을 뿐만아니라, ‘공부하는 인간, 퇴계’라는 측면에서 퇴계의 생애와 철학을 명료하게 재구성하고 있어서 학자로써의 퇴계와 인간 퇴계의 일면도 재미있게 엿볼 수 있다.

Collection of articles on history and philosophy of various religions by noted Islamic scholar.

The idea of “just war” is not alien to Chinese thought. The term “yi zhan” (usually translated as “just war” or “righteous war” in English) is used in Mencius, was renewed by Mao Zedong, and is still being used in China today (zhengyi zhanzheng). The best place to start exploring this Chinese idea is in the enormous Art of War corpus in premodern China, of which the Seven Military Classics is the best representative. This set of treatises served as the (...) military bible in imperial China from 1078 CE. Ideas analogous to ius ad bellum and ius in bello can be found in these texts. These norms are present in these military texts, elaborated in subsequent commentaries, understood as a matter of fact in Chinese political history, and recently and briefly acknowledged by a few Chinese military scholars in the mainland and in Taiwan. This Chinese just war ethics has its distinctiveness vis-à-vis James Turner Johnson's articulation of the Western classic view. It differs from Johnson's claims that military lethal violence is intrinsically morally neutral and that last resort is not a primary consideration in deciding for war. Contemporary Chinese People's Liberation Army (PLA) military publications show that the PLA understands the general idea of just war, but they acknowledge only the ad bellum part, not the in bello components. (shrink)

In a 1988 study, James T. C. Liu used the phrase "China turning inward" to characterize the shift from Northern Song to Southern Song intellectual traditions, especially the intellectual lineage from Cheng Yi 程頤 to Zhu Xi 朱熹.1 Building upon Professor Liu's characterization, I will explore more specifically how the Way turned toward greater emphasis on inner self-cultivation as daoxue 道學....

1. Hilkhot li-fene ʻiṿer lo titen mikhshol -- 2. Hilkhot ḥuḳot ha-goyim -- 3. Hilkhot ṿa-halikhot derekh erets -- 4. Kolel hilkhot neziḳin -- 5. Halakhot she-nikhshalim bahem.

1. Sŏron -- 2. Hyŏnmo yangch'ŏ sasang ŭi yuip kwa yŏsŏnggwan ŭi pyŏnhwa -- 3. Kŭndaegi kajok chedo wa hyŏnmo yangch'ŏ tamnon -- 4. Kungmin ŭl yangsŏng hanŭn hyŏnmo ŭi chaehyŏn -- 5. Sin'gajŏng ŭi anchuin yangch'ŏ ŭi chaehyŏn -- 7. Kyŏllon.

This essay investigates the Zhuangzian theory of the self, which has long been the subject of a heated and controversial debate in Chinese intellectual history. According to an interpretation that has been quite prominent since the 1990s, the self in the Zhuangzi is a substantial, persisting self; it is a simple, basic object that is distinct from its properties. A substance, generally speaking, is an object or entity that has properties. Substance metaphysicians claim that substances, as primary units of reality, (...) are unchanging entities in themselves that bear changing properties over time.Some scholars, such as Kuang-ming Wu, Yi Wu, and Leo K. C. Cheung, believe that the self in... (shrink)

To imagine is to form a mental representation that does not aim at things as they actually, presently, and subjectively are. One can use imagination to represent possibilities other than the actual, to represent times other than the present, and to represent perspectives other than one’s own. Unlike perceiving and believing, imagining something does not require one to consider that something to be the case. Unlike desiring or anticipating, imagining something does not require one to wish or expect that something (...) to be the case. // -/- Imagination is involved in a wide variety of human activities, and has been explored from a wide range of philosophical perspectives. Philosophers of mind have examined imagination’s role in mindreading and in pretense. Philosophical aestheticians have examined imagination’s role in creating and in engaging with different types of artworks. Epistemologists have examined imagination’s role in theoretical thought experiments and in practical decision-making. Philosophers of language have examined imagination’s role in irony and metaphor. // -/- Because of the breadth of the topic, this entry focuses exclusively on contemporary discussions of imagination in the Anglo-American philosophical tradition. (shrink)

This study proposes a research model based on social identity theory, which examines the moderating role of organizational trust on the relationship between corporate citizenship and organizational commitment. In the model, organizational commitment is positively influenced by organizational trust and four dimensions of perceived corporate citizenship, including economic, legal, ethical and discretionary citizenship. The model paths are hypothesized to be moderated by organizational trust. Empirical testing using a survey of personnel from 12 large firms confirms most of our hypothesized effects. (...) Theoretical and managerial implications of our findings are discussed. (shrink)

This study proposes a research model based on social identity theory, which examines the moderating role of organizational trust on the relationship between corporate citizenship and organizational commitment. In the model, organizational commitment is positively influenced by organizational trust and four dimensions of perceived corporate citizenship, including economic, legal, ethical and discretionary citizenship. The model paths are hypothesized to be moderated by organizational trust. Empirical testing using a survey of personnel from 12 large firms confirms most of our hypothesized effects. (...) Theoretical and managerial implications of our findings are discussed. (shrink)

While dynamic epistemic logics with common knowledge have been extensively studied, dynamic epistemic logics with distributed knowledge have so far received far less attention. In this paper we study extensions of public announcement logic ( $\mathcal{PAL }$ ) with distributed knowledge, in particular their expressivity, axiomatisations and complexity. $\mathcal{PAL }$ extended only with distributed knowledge is not more expressive than standard epistemic logic with distributed knowledge. Our focus is therefore on $\mathcal{PACD }$ , the result of adding both common and (...) distributed knowledge to $\mathcal{PAL }$ , which is more expressive than each of its component logics. We introduce an axiomatisation of $\mathcal{PACD }$ , which is not surprising: it is the combination of well-known axioms. The completeness proof, however, is not trivial, and requires novel combinations and extensions of techniques for dealing with $S5$ knowledge, distributed knowledge, common knowledge and public announcements at the same time. We furthermore show that $\mathcal{PACD }$ is decidable, more precisely that it is $\textsc {exptime}$ -complete. This result also carries over to $\mathcal{S 5\mathcal CD }$ with common and distributed knowledge operators for all coalitions (and not only the grand coalition). Finally, we propose a notion of a trans-bisimulation to generalise certain results and give deeper insight into the proofs. (shrink)

This study adopts a stakeholder theory framework to examine determinants of social reporting quality and empirically test the ability of the theory to explain disclosure quality in an emerging economy. Using a sample of 246 listed companies and a hand-collected dataset that included 2 years of data based on survey questions reflecting international disclosure trends, we apply an aggregate measure of quality with five facets to a variety of corporate social responsibility areas. The results support the application and demonstrate that (...) measures of stakeholder power, strategic posture, economic resources, firm size, and media visibility are related to social disclosure quality. This paper adds to the scarce evidence on social reporting in Taiwan and provides a useful method for evaluating disclosure quality. It also illustrates the impact of two dominant foreign stakeholder groups on social disclosures in Taiwan: organizational buyers in the global supply chain and listing and social rating agencies in international capital markets. (shrink)

In this essay, I develop the concept of episodic value, which describes a form of value connected to a particular object or individual expressed and delivered through a narrative. Narrative can bestow special kinds of value on objects, as exemplified by auction articles or museum collections. To clarify the nature of episodic value, I show how the notion of episodic value fundamentally differs from the traditional axiological picture. I extend my discussion of episodic value to argue that the notion of (...) episodic value readily incorporates the role of narratives into the construction of identity in personal and social contexts. My main contentions are twofold. First, events or experiences from our personal narratives are episodically valuable insofar as they contribute to shaping our narrative identities. Second, when engaged in a collective action, we write a joint narrative with other participants that confers special meanings on the actions of each participant. (shrink)