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)

Design research has been positioned as an important methodological contribution of the learning sciences. Despite the publication of a handbook on the subject, the practice of design research in education remains an eclectic collection of specific approaches implemented by different researchers and research groups. In this paper, I examine the learning sciences as a design science to identify its fundamental goals, methods, affiliations, and assumptions. I argue that inherent tensions arise when attempting to practice design research as an analytic science. (...) Drawing inspiration and insight from Chinese philosophy and the practice of Chinese medicine, I propose that the learning sciences may better attain its claims to science through greater reliance on inductive synthesis rather than linear causal analysis. In so doing, I reposition the endeavor of science making within the metaphysics of process philosophy instead of classical Western philosophy. I suggest that theory building will be strengthened empirically and pragmatically by more careful observation and systematic generalization of the stability patterns of design related phenomena. It also needs to be more situated in its orientation. (shrink)

This paper asks how the intensity of individual local eParticipation affects users’ perception of democratically valuable effects. Drawing on participatory and deliberative theory literature we extract four participatory effects- internal political efficacy, common good orientation, tolerance, and legitimacy. Furthermore, the paper examines which cognitive factors may moderate the relationship between intensity of participation and perception of participatory effects. Drawing on online survey data from 670 citizens engaged in public budgeting online consultations on the local level, the conducted path analysis shows (...) that intensity of participation seems to foster the perception of common good orientation and tolerance. The other perceptions of participatory effects were not influenced by participation intensity. Findings on moderating factors indicate that the beneficial effects of online participation were not distributed unequally among participants. In conclusion, the research presents evidence for an optimistic view on local eParticipation that is able to promote democratically valuable user experiences. (shrink)

The COVID-19 pandemic has witnessed an increase and amplification of anti-Asian racism and violence across the globe. Stop AAPI Hate1 in the United States and the COVID-19 Racism Incident Report2 i...

The term 'Asian values' became popular in the political discourse in the 1980s and 1990s. The most vocal proponents of Asian values are Singapore s Lee Kuan Yew and Malaysia's Mahathir and their deputies and government officials, as well as post-Tiananmen Chinese leaders. Most notable of all these three strands of the Asian values debate is the 'Singapore School', which 'comprises leaders who have articulated a defence of the Singapore regime, either in their personal or official capacities'. This article discusses (...) the origins and philosophical underpinnings of 'Asian values' in the Singapore context and its relationship to civics education. First, it provides the historical context for the interest in Confucianism and Asian Values. It then looks at the role and use of Confucianism and Asian Values in Asia, before discussing the case of Singapore and Asian values. I explore the interconnections between changes in history, civics and social studies curricula, and the politics of the 'Asian Values' discourse in Singapore which underpins these curricula. At the heart of the issue was the states attempt to forge and articulate a Singaporean identity, and the role of citizenship/moral education in attaining this elusive nation building goal. (shrink)

The development of the CRISPR gene editing technique has been hyped as a technique that could fundamentally change scientific research and its clinical application. Unrecognized is the fact that it joins other technologies that have tried and failed under the same discourse of scientific hype. These technologies, like gene therapy and stem cell research, have moved quickly passed basic research into clinical application with dire consequences. Before hastily moving to clinical applications, it is necessary to consider basic research and determine (...) how CRISPR/Cas systems should be applied. In the case of single gene diseases, that application is expected to have positive impacts, but as we shift to more complex diseases, the impact could be unintentionally negative. In the context of common disabilities, the level of genetic complexity may render this technology useless but potentially toxic, aggravating a social discourse that devalues those with disabilities. This paper intends to define the issues related to disability that are associated with using the CRIPSR/Cas system in basic research. It also aims to provide a decision tree to help determine whether the technology should be utilized or if alternative approaches beyond scientific research could lead to a better use of limited funding resources. (shrink)

The conception of saviour siblings using preimplantation genetic diagnosis coupled with human leukocyte antigen typing or HLA typing alone is controversial and receives a wide divergence of legal responses among countries around the world. The resulting child conceived through this procedure is dubbed a ‘saviour sibling’ as the child can potentially act as a compatible donor for an elder ailing sibling who needs a haematopoietic stem cell transplantation. At present, the acceptability of this procedure in Malaysia is ambiguous as there (...) is no specific statute governing assisted reproductive technology, and the guideline issued by the Malaysian Medical Council does not expressly address this issue. The ethical arguments relating to the conception of saviour siblings in the current literature are mainly thought to reflect a liberal viewpoint which is predominantly Western in nature. This paper seeks to explore the perception of selected key stakeholders on the acceptability of and ethical concerns related to this procedure in the Malaysian context. The findings indicate that stakeholders generally support the conception of saviour siblings and some of their concerns echo the Western viewpoint. Interestingly, many were highly anxious about its economic implication, which is rarely discussed in the current literature on saviour siblings. (shrink)

Drama pedagogy has evolved in recent years as one the most creative and adaptable tools for engaged learning in language teaching. This paper discusses the teaching of modern Chinese play selected to be a prescribed text in pre-university Chinese literature curriculum. The play in focus is Teahouse by the renowned Chinese writer, Lao She. The study aims to pilot qualitative research through concrete individual teaching, in order to perform a preliminary classification and analysis of how teaching methods of modern plays (...) are carried out. These include the use of the Theatre in Education and Drama in Education models to conduct the teaching of modern plays. The study purported that the use of Theatre in Education and Drama in Education are methods to trigger students’ interest in learning before lessons and to carry out warm-up activities and to evaluate lesson results. These methods also aid students to familiarize the core of the original texts and use meaningful, theatrical real scenarios for the teaching of language and literature. Keywords - Education, drama pedagogy, classroom pedagogy, qualitative design, Singapore. (shrink)

Many current theories of human rights are flawed in that they fail to recognise differences between fundamental human rights and others of lesser significance. If some rights are superior to others than it is possible to formulate a hierarchy of rights, and rules to resolve potential conflicts of rights. Only by self-examination can we determine what is personally significant in how we live meaningful and directed lives. This in turn aids in defining social values and determining the rights individuals should (...) reasonably expect to be provided by society. (shrink)

In “Punishing Intentions and Neurointerventions”, Birks and Buyx (2018) provide a novel argument on why the use of mandatory neurointerventions on convicted criminals is morally objectionable “in a...

The advancement of human reproductive technology has made it possible for parents with a child affected by a haematological disorder to select and bring into being, a prospective child who can act as a matched stem cell donor. This can be done through the use of preimplantation genetic diagnosis (PGD) coupled with human leukocyte antigen (HLA) typing (PGD-HLA typing), or HLA tying as a standalone procedure, where a healthy embryo, which is an HLA match to the existing sick sibling, is (...) chosen for implantation. The creation of such a sibling (saviour sibling) is normally taken as a last resort when there is no related or unrelated matched donor. While the conception of a saviour sibling may serve as a reliable and realistic treatment option for the ailing child, it also poses new moral questions that challenge a religiously pluralistic society such as Malaysia. The use of PGD-HLA typing may be controversial as it involves creating a life to save a life, selection of compatible human embryos and destruction of the unselected embryos. At present, there is no legal framework regulating the conception of saviour siblings. The development of ethically sound and appropriate local laws and policies should consider the views of religious communities, especially when it involves a controversial subject such as the conception of saviour siblings. This article seeks to explore the perceptions of religious scholars and representatives of the major religions professed and practised in Malaysia, namely Islam, Buddhism, Christianity and Hinduism, through qualitative interviews. (shrink)

Ryan Darby, Judith Edersheim, and Bruce Price (DEP) argue that patients with Behavioral-Variant Frontotemporal Dementia have intact moral knowledge. In effect, they assume a motivational externalist understanding of moral knowledge. We question this by probing the cases they present as evidence for their position.

Cells live in dynamic environments that necessitate perpetual adaptation. Since cells have limited resources to monitor external inputs, they are required to maximize the information content of perceived signals. This challenge is not unique to microscopic life: Animals use senses to perceive inputs and adequately respond. Research showed that sensory‐perception is actively shaped by learning and expectation allowing internal cognitive models to “fill in the blanks” in face of limited information. We propose that cells employ analogous strategies and use internal (...) models shaped through the long process of evolutionary adaptation. Given this perspective, we postulate that cells are prone to “misperceptions,” analogous to visual illusions, leading them to incorrectly decode patterns of inputs that lie outside of their evolutionary experience. Mapping cellular misperception can serve as a fundamental approach for dissecting regulatory networks and could be harnessed to modulate cell behavior, a potentially new avenue for therapy. (shrink)

Translation of western philosophical concept into Chinese is often considered to be challenging. This is attributed to both linguistic and cultural differences. This article discusses these challenges under four categories, namely terminology, semantic understanding and context, philosophical disputes, and language reconstruction and combination. For each category, one or two examples are presented to illustrate the challenges. How each of these challenges is resolved is also discussed so as to provide the readers with some guidelines if they encounter similar challenges in (...) their work. (shrink)

This paper presents the critical role of corporate responsibility in the sustainability of health care programs in lower income communities mostly located in the rural areas. The Leaders for Health Program (LHP)—a tri-partite partnership between the Philippine Department of Health, the Health Unit of the Ateneo de Manila University Graduate School of Business, and Pfizer Philippines, Inc.—is an innovative approach focusing on health promotion and education as the cornerstone for community development. LHP adopts a systemic and comprehensive approach that takes (...) into consideration all the major stakeholders in health, especially in rural communities. This paper aims to support the viability of education as the main catalyst for community empowerment and self-sufficiency. (shrink)

For the most part, the primary driver for international businesses in establishing operations in other countries is the reduction of overall operating costs. Host countries, especially developing nations, welcome multinational corporations (MNCs) because of the perceived economic benefits that international businesses can bring to their local communities. Surprisingly, one of the most understudied, under-analyzed, and sometimes even completely neglected factors when international businesses consider setting up shop in other countries is the local culture of their chosen destination country. This paper (...) substantiates the thesis that international businesses should adapt their corporate practices to the local cultures in which they operate to achieve effective and superior businessperformance. The paper goes further in identifying corporate practices that were adapted or revised by international businesses to respond to the culture of local communities in the Philippines. (shrink)

The aim of this paper is to understand why some ethical behaviours fail to embed, and importantly what can be done about it. We address this by looking at an example where ethical behaviour has not become the norm, i.e. the widespread, habitual, use of ‘bags for life’. This is an interesting case because whilst a consistent message of ‘saving the environment’ has been the basis of the promotion of ‘bags for life’ in the United Kingdom for many years, their (...) uptake has only recently become more widespread and still remains at low levels. Through an exploratory study, we unpack some of the contextual barriers which may influence ethical consumerism. We do this by examining the attitudes which influenced people to start using ‘bags for life’, and how people persuade others to use ‘bags for life’. We use a case study analysis to try and understand why ethical behaviour change has stalled and not become sustained. We find that both individuals and institutions play a significant interaction role in encouraging a sustained behavioural change towards ethical consumerism. (shrink)

Purpose This paper aims to engage with the social issues emerging from the increasing reliance upon app-driven services, as they pertain to precarious labor and ethical standpoints in a digital era. Popular ride services such as Uber have been lauded for bringing much needed transportation services that are superior to expensive taxis or unpleasant or inaccessible public transit. Design/methodology/approach As a result of over three years of ongoing research and analysis, this paper is a comprehensive assessment of a number of (...) social issues facing the integration of practices both signified and enacted in an economy driven by apps such as Uber. While these companies are indeed profitable, questions remain as to just how much of a panacea these practices actually herald. Findings Findings indicate that privatization and a lack of labor regulation may present a significant savings to the user, but full cost economics suggest that the social and environmental costs require consideration. Research limitations/implications The recommendations here refer to the ethical considerations forwarded in this paper and serve to open up dialog to further discuss the persistent issues facing a precarious future. Practical implications In terms of practical implications, there is a point of tension between governmental/regulatory bodies, disruptive innovators and users. Social implications Stakeholders of all stripes are scrambling to keep up with the pace and problematics of digital innovations and an inclusive critical dialog on app-driven services has yet to become a priority. Originality/value The original value of this analytical framework from a social justice perspective stands to catalyze action on a number of pervasive social issues surrounding digital ethics and policy. (shrink)

Social movements often impose nontrivial costs on others against their wills. Civil disobedience is no exception. How can social movements in general, and civil disobedience in particular, be justifiable despite this apparent wrong-making feature? We examine an intuitively plausible account—it is fair that everyone should bear the burdens of tackling injustice. We extend this fairness-based argument for civil disobedience to defend some acts of uncivil disobedience. Focusing on uncivil environmental activism—such as ecotage (sabotage with the aim of protecting the environment)—we (...) argue that some acts of uncivil disobedience can be morally superior to their civil counterparts, when and because such acts target people who are responsible for environmental threats. Indeed, insofar as some acts of uncivil disobedience can more accurately target responsible people, they can better satisfy the demands of fairness compared to their civil counterparts. In some circumstances, our argument may require activists to engage in uncivil disobedienceeven whencivil disobedience is available. (shrink)

We investigate the justifications provided by the Public Company Accounting Oversight Board when sanctioning audit firms and individual auditors, as disclosed in the publicly released Settled Disciplinary Orders. Employing responsive regulation theory, we seek to gain an understanding of violating behaviors by audit firms and individual auditors that attract regulatory responses ranging in nature from persuasive to punitive sanctions. Using 298 SDOs issued by the PCAOB from 2005 to 2020, we find that the frequency and severity of PCAOB sanctions at (...) the firm level are positively associated with auditing standards violations, independence issues, and reckless behavior. At the individual auditor level, integrity violations and reckless behavior are positively associated with the frequency and severity of PCAOB sanctions. Our findings indicate that significantly higher financial penalties for individual auditors arise from manipulation of audit evidence. Further, the PCAOB financially penalizes Big 4-affiliated auditors and firms significantly more than their non-Big 4 counterparts. Other factors such as multiple individuals being implicated in an SDO and whether a firm and individual are both implicated in the SDO are important considerations in sanction imposed by the PCAOB. Overall, our findings suggest that the PCAOB adopts a responsive enforcement strategy when monitoring the auditors in their ethical and audit compliance efforts. (shrink)

In order to produce a coherent narrative, speakers must identify the characters in the tale so that listeners can figure out who is doing what to whom. This paper explores whether speakers use gesture, as well as speech, for this purpose. English speakers were shown vignettes of two stories and asked to retell the stories to an experimenter. Their speech and gestures were transcribed and coded for referent identification. A gesture was considered to identify a referent if it was produced (...) in the same location as the previous gesture for that referent. We found that speakers frequently used gesture location to identify referents. Interestingly, however, they used gesture most often to identify referents that were also uniquely specified in speech. Lexical specificity in referential expressions in speech thus appears to go hand‐in‐hand with specification in referential expressions in gesture. (shrink)

Artificial intelligence is set to transform healthcare. Key ethical issues to emerge with this transformation encompass the accountability and transparency of the decisions made by AI-based systems, the potential for group harms arising from algorithmic bias and the professional roles and integrity of clinicians. These concerns must be balanced against the imperatives of generating public benefit with more efficient healthcare systems from the vastly higher and accurate computational power of AI. In weighing up these issues, this paper applies the deliberative (...) balancing approach of the Ethics Framework for Big Data in Health and Research. The analysis applies relevant values identified from the framework to demonstrate how decision-makers can draw on them to develop and implement AI-assisted support systems into healthcare and clinical practice ethically and responsibly. Please refer to Xafis et al. in this special issue of the Asian Bioethics Review for more information on how this framework is to be used, including a full explanation of the key values involved and the balancing approach used in the case study at the end of this paper. (shrink)

Anthropology has long been interested in human diets. The main objective of this article is to introduce the perspective of cultural anthropology about food in culture, and the way by which food embodies the relevant sociocultural significances. The case studies chosen cover the study of the Chinese in Malaysia, China, Taiwan and Hong Kong, as well as studies conducted in the Asia and Pacific Islands. The short review in this article aims to provide some ideas and case studies about the (...) interrelationship between food and culture. The anthropological perspective of food in different cultures may provide an insight into the study of Overseas Chinese and help to expand it to a wider concern on a variety of human activities. In this way, the writer believes t he study of Overseas Chinese can mark its particularity, research value and potential in world academia. (shrink)