We study whether changes in analyst recommendation ratings systems encouraged by the implementation of NASD 2711 in 2002 are associated with improved objectivity and independence in analyst recommendations. Using recommendations issued during windows surrounding major investment banking events, we show that reductions in analyst optimism following the reforms concentrate in the recommendations of analysts whose employer adopted a three-tier rating system at the time of the reforms, and that this effect is generally stronger for analysts whom the underlying incentives to (...) engage in unethical behaviour is greatest. We also find evidence that adoption of the three-tier system improved the market’s perception of the objectivity of analyst recommendations issued after SEOs, and that for hold and sell-type recommendations this effect was stronger for analysts subject to the greatest potential ethical conflicts. While we find some evidence of a general post-reform increase in the profitability of recommendations issued following equity transactions, this improvement was only conditioned by changes to the rating system in our IPO sample. (shrink)

In recent years, knowledge management has been utilized as an essential strategy to foster the creation of organizational intellectual capital. Organizational intellectual capital can be derived both individually and collectively in the process to create, store, share, acquire, and apply personal and organizational knowledge. However, some organizations only focus on the development of public good, despite the concerns arising from individuals' self-interest or possible risks. The different concern of individual and collective perspectives toward knowledge management inevitably leads to ethical conflicts (...) and ethical culture in the organization (Jarvenpaa et al., J Manage Inf Syst 14(4): 29-64, 1998; Ruppel and Harrington, IEEE Trans Prof Commun 44(l): 37-52, 2000). The purpose of this study is to examine the ethical climate within the organization and its possible influence on members' evaluation, satisfaction, engagement, and job performance with respect to knowledge management practice. The research results reveal that several types of organizational ethical climate coexist in the organization and have different degrees of influence on employees' attitude as well as participation in knowledge management activities. In this article, we argue the importance of organizational ethical climate and highlight the implications of such a climate for facilitating knowledge management. (shrink)

We conducted this study in order to understand the extent to which Taiwanese social studies teachers are prepared to grapple with controversial issues in their classrooms. To do so, we employed a curricular-instructional gatekeeping framework to make meaning of teacher decisions and the contexts in which they work. We conducted semi-structured interviews with 18 preservice teachers and five university professors of teacher education in Taiwan. The findings suggest that writ large, social studies education in Taiwan is largely social science education (...) and within this context, preservice teachers have variable conceptualizations of controversial issues which are shaped by a wide variety of external forces that ultimately serve to undermine enactment of discussion. (shrink)

One of the interpretive devices that Ch'eng-kuan (澄 觀) is famous for having employed to distill the essence of the vast Mahāvaipulya Buddhāvataṃsaka Sūtra (Tafang-kuang fo-hua-yen ching 《大方廣佛華嚴經》 was a series of variations on the contemplative theme (kuan-men 觀門) of the complete interfusion (yüan-jung 圓融) of the scripture's three chief protagonists (san-sheng 三聖) ── the Buddha Vairocana (Pi-lu-che-na 毘盧遮那) and the bodhisattvas Mañjuśrī (Wen-shu-shih-li 文殊師利) and Samantabhadra (P'u-hsien 普賢). By aligning these three powerful sacred persons with a number of (...) philosophical categories that he believed to be central to the sūtra ── categories like "cause" (yin 因 ), "fruition" (kuo 果 ), "faith" (hsin 信 ), "understanding" (chieh 解), "insight" (chih 智), "practice" (hsing 行), "principle" (li 理), etc. ── he provided a focal point at which the rich and vivid meditative and liturgical lives of Hua-yen devotees could be made to converge with their philosophical reflections. -/- Although Ch'eng-kuan invoked this device in several of his writings, his most concerted development of it is a short essay entitled San-sheng yüan-jung kuan-men, which appears to have been written relatively late in his long career. Like many important Hua-yen texts, this essay seems to have been lost in China not long after its author's death. However, it was preserved in Korea and Japan and from the latter country was reintroduced to China in the last years of nineteenth century. Neither in China nor in the West has it yet been adequately studied. -/- The core of the present article is a critical edition of the Chinese text of the essay based on a careful comparison of all available versions and presented together with a copiously annotated English translation. The edition translation are preceded by a brief interpretive introduction and followed by an appendix in which are given: a detailed discussion of the work's textual history, detailed accounts of its various editions, and descriptions of its several surviving paraphrases and commentaries. (shrink)

To do theology in the twenty-first century, we must understand Hegel. In this accessible introduction, Tseng examines the philosopher's significant influence on European thought in general and Protestant theology in particular.

Writing firmly in the Reformed tradition, Professor Shao Kai Tseng presents a reinterpretation and critical appreciation of Kant-whose complex philosophy gave rise to the secularization of modern society.

Do people with different views of what is fair attribute different intentions to actions? In a novel experimental design, participants were significantly more likely to attribute a no-redistribution vote to selfishness if they considered redistribution as being fair. I define this—attributing actions that do not adhere to one’s own fairness view to selfishness—as suspicious attribution. I develop a theory of intention attribution to show how suspicious attribution arises from two other findings from the experiment: the participants underestimate the number of (...) people with fairness views differing from their own and overestimate the selfishness of participants with other fairness views. I discuss how the findings can help explain political polarization. (shrink)

Was macht das Besondere der menschlichen Lebensform aus? Wie können wir es verstehen, dass unsere Art wie alle anderen natürlich evolviert ist und dennoch als einzige Art die Fähigkeit entwickelt hat, unter dem Anspruch der Freiheit und in reflexiver Distanz zu handeln, damit aber die Umwelt auf eine Welt hin zu transzendieren? Jung argumentiert, dass sich diese Fragen nur beantworten lassen, wenn man philosophische, evolutionstheoretische und kognitionswissenschaftliche Ansätze aufeinander bezieht. Der Schlüssel hierfür ist der Begriff der Bedeutung. Alle Lebewesen (...) erfassen ihre Umwelt im praktischen Umgang mit ihr als bedeutsam. Auch der Geist des Menschen ist essentiell verkörpert und basiert auf erlebten Bedeutsamkeiten. Die Fähigkeit zur symbolischen Artikulation und kulturellen Weiterentwicklung solcher Lebensbedeutungen erlaubt es ihm aber auch, die lokale Umwelt zu transzendieren und dabei Werte, Normen und objektive Geltungsansprüche zu entwickeln. Eine zeitgemäße Anthropologie muss in der Lage sein, diese qualitativen Besonderheiten des menschlichen Geistes als Resultate von Naturprozessen verständlich zu machen. Sie verbindet methodischen Naturalismus mit Offenheit für die Transzendenz des Geistes über die Umwelt. Damit leistet der Autor einen wichtigen Beitrag zu einem nichtreduktionistischen Verständnis des Menschen, das Leib und Geist nicht dualistisch trennt, sondern ihre spannungsvolle Einheit sichtbar macht. (shrink)

Introduction -- The application of functional linguistics to film -- Cohesion in film -- Analysing action patterns in film -- Conclusion.

Offers a renovated form of Confucian liberalism that forges a reconciliation between the two extremes of anti-Confucian liberalism and anti-liberal Confucianism.

Conscious visual perception can fail in many circumstances. However, little is known about the causes and processes leading to failures of visual awareness. In this study, we introduce a new signal detection measure termed subjective discriminability of invisibility that allows one to distinguish between subjective blindness due to reduction of sensory signals or to lack of attentional access to sensory signals. The SDI is computed based upon subjective confidence in reporting the absence of a target . Using this new measure, (...) we found that target misses were subjectively indistinguishable from physical absence when contrast reduction, backward masking and flash suppression were used, whereas confidence was appropriately modulated when dual task, attentional blink and spatial uncertainty methods were employed. These results show that failure of visual perception can be identified as either a result of perceptual or attentional blindness depending on the circumstances under which visual awareness was impaired. (shrink)

Case law retrieval is the task of locating truly relevant legal cases given an input query case. Unlike information retrieval for general texts, this task is more complex with two phases (legal case retrieval and legal case entailment) and much harder due to a number of reasons. First, both the query and candidate cases are long documents consisting of several paragraphs. This makes it difficult to model with representation learning that usually has restriction on input length. Second, the concept of (...) relevancy in this domain is defined based on the legal relation that goes beyond the lexical or topical relevance. This is a real challenge because normal text matching will not work. Third, building a large and accurate legal case dataset requires a lot of effort and expertise. This is obviously an obstacle to creating enough data for training deep retrieval models. In this paper, we propose a novel approach called supporting model that can deal with both phases. The underlying idea is the case–case supporting relation and the paragraph–paragraph as well as the decision-paragraph matching strategy. In addition, we propose a method to automatically create a large weak-labeling dataset to overcome the lack of data. The experiments showed that our solution has achieved the state-of-the-art results for both case retrieval and case entailment phases. (shrink)

A study of the analogies between alchemy, Christian dogma, and psychological symbolism. Revised translation, with new bibliography and index.

The growing prevalence of health care ethics consultation (HCEC) services in the U.S. has been accompanied by an increase in calls for accountability and quality assurance, and for the debates surrounding why and how HCEC is evaluated. The objective of this study was to evaluate the effectiveness of HCEC as indicated by several novel outcome measurements in East Asian medical encounters.

As Paulo Freire’s education theory for social change and emancipation is being continually studied and disseminated in East Asia, it has faced skepticism as some educators are unfamiliar with its critical pedagogy or education for freedom concepts. In light of this, scholars have attempted to compare Freirean philosophies with concepts in Chinese philosophy of education as a way of bridging East and West. Diverging from previous studies that use popular Chinese philosophies (such as Confucianism) to connect with Freirean theory, this (...) paper introduces an understudied but compatible Chinese philosophical thought, Mohism, for comparison with Freirean theory. Mohism is a political philosophy for the working class that expanded into grassroots movements for people’s welfare in ancient China. The Mohist bottom-up approach echoes the grassroots emancipatory pedagogy that underlies Freirean philosophy. A comparative analysis of education concepts in both philosophies reveals that despite differences in the educational content of Freirean theory and Mohism, there are similarities in their conceptualization of education for anti-oppression and praxis for social change. Implications for utilizing Mohist philosophy to contemplate Freirean philosophy within the East Asian educational context are also explored. Ultimately this paper revives educational concepts of Mohism that aligns with Freirean philosophy to a broader audience of scholars and educators. (shrink)

"Science and religion are often viewed as dichotomies. But although our contemporary society is often perceived as a rationalization process, we still need broad, metaphysical beliefs outside of what can be proven empirically. Rituals and symbols remain at the core of modern life. Do our concepts of science and religion require revitalization? Can science itself be considered a religion, a belief, or an ideology? Science's authority and prestige allows for little in the way of alternate approaches not founded in empirical (...) science. It is not unusual to believe that technology and science will solve the world's fundamental problems. Has truth been colonized by science? Have scientific disciplines become so specialized and "operationally closed" that they have constructed barriers to other disciplines as well as the general public? The writers of this book set out to investigate whether the symbols of academia may in some cases take on a quality of sacrality, whether the rule of experts can be said to have the character of a "priesthood of knowledge", whether religion has a place in scientific contexts, and a selection of other questions concerning science and its relations to religious belief."--P. [4] of cover. (shrink)