This study examines whether truth-telling in the form of honest reporting is associated with cognitive moral development. Conventional agency theory assumes that people are self-interested and willing to tell a lie to increase their personal payoffs, while recent empirical evidence shows that some people give up monetary rewards to tell the truth. The social psychology literature suggests that cognitive moral development influences individuals’ ethical decisions. We carried out an experiment whereby participants submitted managerial reports in which truth-telling decreased their monetary (...) payoff. Despite the fact that their decisions were not subject to monitoring, auditing, or reputation effects, some participants reported honestly or partially honestly. We find the relationship between honest reporting and cognitive moral development to be both positive and linear. Compared with those at lower stages of cognitive moral development, participants at higher stages of cognitive moral development were more likely to submit an honest report and give up potential monetary gains from lying. We further examine the economic impact of honest reporting on the firm’s profit. With the assumption of self-interest and profit maximization, Antle and Eppen suggest that a contract with a hurdle-rate feature reduces managers’ information rent. We find that in comparison with the expected outcome of a hurdle contract, the firm can yield higher profits with a trust contract by hiring managers with a P-score higher than 16.67. (shrink)

The progress of electronic health technologies and biobanks holds enormous promise for efficient research. Evidence shows that studies based on sharing and secondary use of data/samples have the potential to significantly advance medical knowledge. However, sharing of such resources for international collaboration is hampered by the lack of clarity about ethical and legal requirements for transfer of data and samples across international borders. Here, the International Clinical Trial Center Network reports the legal and ethical requirements governing data and sample exchange (...) across four continents. The most recurring requirement is ethical approval, whereas only in specific conditions approval of national health authorities is required. Informed consent is not required in all sharing situations. However, waiver of informed consent is only allowed in certain countries/regions and under certain circumstances. The current legal and ethical landscape appears to be very complex and under constant evolution. Regulations differ between countries/regions and are often incomplete, leading to uncertainty. With this work, ICN illuminates the unmet need for a single international collaborative framework to facilitate DSE. Harmonising requirements for global DSE will reduce inefficiency and waste in research. There are many challenges to realising this ambitious vision, including inconsistent terminology and definitions, and heterogeneous and dynamic legal constraints. Here, we identify areas of agreement and significant difference as a necessary first step towards facilitating international collaboration. We propose the establishment of a working group to continue the comparison across jurisdictions, create a standardised glossary and define a set of basic principles and fundamental requirements for DSE. (shrink)

Cybersecurity research often describes people as understanding internet security in terms of metaphorical mental models (e.g., disease risk, physical security risk, or criminal behavior risk). However, little research has directly evaluated if this is an accurate or productive framework. To assess this question, two experiments asked participants to respond to a statistical reasoning task framed in one of four different contexts (cybersecurity, plus the above alternative models). Each context was also presented using either percentages or natural frequencies, and these tasks (...) were followed by a behavioral likelihood rating. As in previous research, consistent use of natural frequencies promoted correct Bayesian reasoning. There was little indication, however, that any of the alternative mental models generated consistently better understanding or reasoning over the actual cybersecurity context. There was some evidence that different models had some effects on patterns of responses, including the behavioral likelihood ratings, but these effects were small, as compared to the effect of the numerical format manipulation. This points to a need to improve the content of actual internet security warnings, rather than working to change the models users have of warnings. (shrink)

Over the past two decades, Victor and Cullen’s (Adm Sci Q 33:101–125, 1988 ) typology of ethical climates has been employed by many academics in research on issues of ethical climates. However, little is known about how managerial practices such as communication and empowerment influence ethical climates, especially from a functional perspective. The current study used a survey of employees from Taiwan’s top 100 patent-owning companies to examine how communication and empowerment affect organizational ethical climates. The results confirm the relationship (...) between these two managerial practices and organizational ethical climates. We discuss our results and their implications for both future academic research and practice. (shrink)

This book presents Yi Hwang —better known by his pen name, Toegye—Korea’s most eminent Confucian philosopher. It is a pioneering study of Toegye’s moral and religious thought that discusses his holistic ideas and experiences as a scholar, thinker, and spiritual practitioner. This study includes Toegye’s major biographies and letters as well as his famous Jaseongnok and Seonghak sipdo. Edward Chung explains key concepts, original quotations, annotated notes, and thought-provoking comments to bring this monumental thinker and his work to life. (...) Chung also considers comparative and interreligious perspectives and their contemporary relevance. By offering groundbreaking insights into Neo-Confucianism, this book sheds fresh light on the breadth and depth of Toegye’s ethics and spirituality, and is an important source for scholars and students in Korean and Confucian studies and comparative philosophy and religion. (shrink)

Mitigating response distortion in answers to sensitive questions is an important issue for business ethics researchers. Sensitive questions may be asked in surveys related to business ethics, and respondents may intend to avoid exposing sensitive aspects of their character by answering such questions dishonestly, resulting in response distortion. Previous studies have provided evidence that a surveying procedure called the randomized response technique is useful for mitigating such distortion. However, previous studies have mainly applied the RRT to individual dichotomous questions in (...) face-to-face survey settings. In this study, we focus on behavioral research examining the relationships between latent variables, which are unobserved variables measured by multiple items on Likert or bipolar scales. To demonstrate how the RRT can be applied to obtain valid answers from respondents answering a self-administered online questionnaire with Likert and bipolar scales, we build a behavioral model to study the effect of punishment severity on employees’ attitudes toward misuse of information systems resources in the workplace, which in turn influence misuse behavior. The survey findings meet our expectations. The respondents are generally more willing to disclose sensitive data about their attitudes and actual behavior related to misuse when the RRT is implemented. The RRT’s implications for causal modeling and the advantages and challenges of its use in online environments are also discussed. (shrink)

Mitigating response distortion in answers to sensitive questions is an important issue for business ethics researchers. Sensitive questions may be asked in surveys related to business ethics, and respondents may intend to avoid exposing sensitive aspects of their character by answering such questions dishonestly, resulting in response distortion. Previous studies have provided evidence that a surveying procedure called the randomized response technique is useful for mitigating such distortion. However, previous studies have mainly applied the RRT to individual dichotomous questions in (...) face-to-face survey settings. In this study, we focus on behavioral research examining the relationships between latent variables, which are unobserved variables measured by multiple items on Likert or bipolar scales. To demonstrate how the RRT can be applied to obtain valid answers from respondents answering a self-administered online questionnaire with Likert and bipolar scales, we build a behavioral model to study the effect of punishment severity on employees’ attitudes toward misuse of information systems resources in the workplace, which in turn influence misuse behavior. The survey findings meet our expectations. The respondents are generally more willing to disclose sensitive data about their attitudes and actual behavior related to misuse when the RRT is implemented. The RRT’s implications for causal modeling and the advantages and challenges of its use in online environments are also discussed. (shrink)

Children with autism spectrum disorder show marked difficulties in reading comprehension, a complex cognitive skill fundamental to successful daily functioning that is associated with core executive functions. However, the neurophysiological mechanisms underlying reading comprehension deficits in these children remain elusive. Twenty-one right-handed males with high-functioning ASD and 23 age-, IQ-, educational level-, sex- and handedness-matched typically developing individuals underwent a reading comprehension test and the semantic verbal fluency test that tapped core executive functions underlying reading comprehension during concurrent prefrontal functional (...) near-infrared spectroscopy measurement. Participants’ information processing efficiency was also assessed. High-functioning ASD children exhibited general reading comprehension [main effect of group: F = 7.58, p = 0.009], selective verbal fluency deficits [Group × category interaction: F = 4.90, p = 0.032] and slower processing speed. Regarding the hemodynamics of the prefrontal cortex, although ASD individuals showed comparable patterns of PFC brain activation to their healthy counterparts, lower PFC intrahemispheric [main effect of group: F = 11.36, p = 0.002] and interhemispheric [main effect of group: F = 7.79, p = 0.008] functional connectivity were evident during the semantic verbal fluency test. At the whole-group level, poorer reading comprehension performance was associated with poorer performance in the semantic verbal fluency test. Moreover, poorer semantic verbal fluency test performance was associated with slower information processing speed, which is associated with reduced left medial PFC functional connectivity. Abnormal intrahemispheric and interhemispheric prefrontal hypoconnectivity is associated with deficits in executive processes essential for reading comprehension in ASD. Our study has provided important implications for the neuropsychological and neurophysiological mechanisms underlying reading comprehension deficits in ASD. (shrink)

Over the past two decades, Victor and Cullen's (Adm Sci Q 33:101-125, 1988) typology of ethical climates has been employed by many academics in research on issues of ethical climates. However, little is known about how managerial practices such as communication and empowerment influence ethical climates, especially from a functional perspective. The current study used a survey of employees from Taiwan's top 100 patent-owning companies to examine how communication and empowerment affect organizational ethical climates. The results confirm the relationship between (...) these two managerial practices and organizational ethical climates. We discuss our results and their implications for both future academic research and practice. (shrink)

On one hand, Chinese consumers are well known for conspicuous consumption and the adoption of luxury products and named brands. On the other hand, they also have a bad reputation for buying counterfeit products. Their simultaneous preferences for two contrasting types of product present a paradox that has not been addressed in the literature. This study attempts to present an explanation of this paradox by examining the effects of traditional Chinese cultural values and consumer values on consumers’ deontological judgment of (...) pirated CDs and the amount of social benefits they perceive they gain from them. We interviewed 300 Hong Kong Chinese consumers, and found that face consciousness increased materialism and risk aversion, thereby producing a favorable deontological judgment of pirated CDs. Face consciousness also has a direct effect on the amount of social benefits perceived in pirated CDs. Both favorable deontological judgment and perceived social benefits contributed to a strong intention to buy pirated CDs. The results are discussed in a cultural perspective. (shrink)

Online medical reference websites are utilized by health care providers to enhance their education and decision making. However, these resources may not adequately reveal pharmaceutical-author interactions and their potential conflicts of interest. This investigation: evaluates the correspondence of two well-utilized CoI databases: the Centers for Medicare and Medicaid Services Open Payments and ProPublica’s Dollars for Docs and quantifies CoIs among authors of a publicly available point of care clinical support website which is used to inform evidence-based medicine decisions. Two data (...) sources were used: the hundred most common drugs and the top fifty causes of death. These topics were entered into a freely available database. The authors were then input into CMSOP and PDD and compensation and number of payments were determined for 2013–2015. The subset of highly compensated authors that also reported “Nothing to disclose” were further examined. There was a high degree of similarity between CMSOP and PDD for compensation and payment number. The amount received was 1.4% higher in CMSOP than in PDD. The articles where the authors had received the greatest compensation were in neurology, oncology, and endocrinology. Two authors reporting “Nothing to disclose” received appreciable and potentially relevant compensation. CMSOP and PDD produced almost identical results. CoIs were common among authors but self-reporting may be an inadequate reporting mechanism. Recommendations are offered for improving the CoI transparency of pharmaceutical-author interactions in point-of-care electronic resources. (shrink)

Online medical reference websites are utilized by health care providers to enhance their education and decision making. However, these resources may not adequately reveal pharmaceutical-author interactions and their potential conflicts of interest. This investigation: evaluates the correspondence of two well-utilized CoI databases: the Centers for Medicare and Medicaid Services Open Payments and ProPublica’s Dollars for Docs and quantifies CoIs among authors of a publicly available point of care clinical support website which is used to inform evidence-based medicine decisions. Two data (...) sources were used: the hundred most common drugs and the top fifty causes of death. These topics were entered into a freely available database. The authors were then input into CMSOP and PDD and compensation and number of payments were determined for 2013–2015. The subset of highly compensated authors that also reported “Nothing to disclose” were further examined. There was a high degree of similarity between CMSOP and PDD for compensation and payment number. The amount received was 1.4% higher in CMSOP than in PDD. The articles where the authors had received the greatest compensation were in neurology, oncology, and endocrinology. Two authors reporting “Nothing to disclose” received appreciable and potentially relevant compensation. CMSOP and PDD produced almost identical results. CoIs were common among authors but self-reporting may be an inadequate reporting mechanism. Recommendations are offered for improving the CoI transparency of pharmaceutical-author interactions in point-of-care electronic resources. (shrink)

Online medical reference websites are utilized by health care providers to enhance their education and decision making. However, these resources may not adequately reveal pharmaceutical-author interactions and their potential conflicts of interest. This investigation: evaluates the correspondence of two well-utilized CoI databases: the Centers for Medicare and Medicaid Services Open Payments and ProPublica’s Dollars for Docs and quantifies CoIs among authors of a publicly available point of care clinical support website which is used to inform evidence-based medicine decisions. Two data (...) sources were used: the hundred most common drugs and the top fifty causes of death. These topics were entered into a freely available database. The authors were then input into CMSOP and PDD and compensation and number of payments were determined for 2013–2015. The subset of highly compensated authors that also reported “Nothing to disclose” were further examined. There was a high degree of similarity between CMSOP and PDD for compensation and payment number. The amount received was 1.4% higher in CMSOP than in PDD. The articles where the authors had received the greatest compensation were in neurology, oncology, and endocrinology. Two authors reporting “Nothing to disclose” received appreciable and potentially relevant compensation. CMSOP and PDD produced almost identical results. CoIs were common among authors but self-reporting may be an inadequate reporting mechanism. Recommendations are offered for improving the CoI transparency of pharmaceutical-author interactions in point-of-care electronic resources. (shrink)

Lester Embree is very concerned with the issue of culture in his philosophical thinking. Besides his preoccupation with the cultural disciplines, he explores the notions of culture in Schutz and Gurwitsch. He even brings up the term “phenomenology of culture.” With inspirations from Embree, the present paper intends to explore culture as a phenomenological theme. Starting with elaboration on the concept of cultural object in both Husserl and Schutz, the paper focuses on the question of cultural difference and universalism. I (...) contend that despite apparent differences between Schutz and Husserl, there is close positioning between them. In the final part of my paper, I make a deeper reflection on the problem of cultural difference.Lester Embree está muy preocupado con el tema de la cultura en su pensamiento filosófico. Además de su preocupación por las disciplinas culturales, explora las nociones de cultura en Schutz y Gurwitsch. Incluso menciona el término "fenomenología de la cultura". Con inspiraciones de Embree, el presente documento pretende explorar la cultura como un tema fenomenológico. Comenzando con la elaboración del concepto de objeto cultural tanto en Husserl como en Schutz, el artículo se centra en la cues-tión de la diferencia cultural y el universalismo. Sostengo que a pesar de las aparentes diferencias entre Schutz y Husserl, existe un posicionamiento cercano entre ellos. En la parte final de mi trabajo, hago una reflexión más profunda sobre el problema de la diferencia cultural. (shrink)