In Hong Kong, which is one of the highest GDP per capita cities in the world, the problem of poverty, particularly the housing of the poor, has been exacerbated as economic development has progressed. The received neocapitalistic view is that such poverty is an inevitable price for the economic growth which will eventually benefit everyone. In this essay, I criticize such view by examining how non-inclusive economic development in the past created barriers to (...) inclusive economic development today. Through a comprehensive analysis of the housing problem in Hong Kong, I argue that these barriers, including not only physical constraints such as ownership and the lease of lands, housing prices and public housing policies, but also an ideological constraint adopted and advocated by the rich that regards poverty as a consequence of personal laziness and stupidity rather than a failure of the government, render the promise of the neo-capitalistic equality between rich and poor very difficult if not impossible to attain. I conclude that real equality can be attained only if we regard inclusive development as a necessary component of development from the beginning rather than a remedy for noninclusive development. Keywords : Economic Growth, Inclusive Development, Hong Kong, Housing Problem. (shrink)

In Hong Kong, which is one of the highest GDP per capita cities in the world, the problem of poverty, particularly the housing of the poor, has been exacerbated as economic development has progressed. The received neocapitalistic view is that such poverty is an inevitable price for the economic growth which will eventually benefit everyone. In this essay, I criticize such view by examining how non-inclusive economic development in the past created barriers to (...) inclusive economic development today. Through a comprehensive analysis of the housing problem in Hong Kong, I argue that these barriers, including not only physical constraints such as ownership and the lease of lands, housing prices and public housing policies, but also an ideological constraint adopted and advocated by the rich that regards poverty as a consequence of personal laziness and stupidity rather than a failure of the government, render the promise of the neo-capitalistic equality between rich and poor very difficult if not impossible to attain. I conclude that real equality can be attained only if we regard inclusive development as a necessary component of development from the beginning rather than a remedy for noninclusive development. Keywords : Economic Growth, Inclusive Development, Hong Kong, Housing Problem. (shrink)

This study explores entrepreneurship research in Vietnam, a lower-middle-income country in Southeast Asia that has witnessed rapid economic growth since the 1990s but has nonetheless been absent in the relevant Western-centric literature. Using an exclusively developed software, the study presents a structured dataset on entrepreneurship research in Vietnam from 2008 to 2018, highlighting: low research output, low creativity level, inattention to entrepreneurship theories, and instead, a focus on practical business matters. The scholarship remains limited due to the detachment between (...) the academic and entrepreneur communities. More important are the findings that Vietnamese research on entrepreneurship, still in its infancy, diverges significantly from those in developed and emerging economies in terms of their content and methods. These studies are contextualized to a large extent to reflect the concerns of a developing economy still burdened by the high financial and nonfinancial costs. (shrink)

A work of Vietnamese art crossed a million-dollar mark in the international art market in early 2017. The event was reluctantly seen as a sign of maturity from the Vietnamese art amidst the many existing problems. Even though the Vietnamese media has discussed the issues enthusiastically, there is a lack of literature from the Vietnamese academics examining the subject, and even rarer in from the market perspective. This paper aims to contribute an insightful perspective on the Vietnamese art market, and (...) hesitantly the Vietnamese art as well, through the lens of fake, forgery and copy artworks. 35 cases of fake, forgery and copy paintings were found on the news and from the experts' wisdom. Through the examples, we argue that the Vietnamese art market is a temporary reaction to the immaturely rising of the Vietnamese art and the economy. Therefore, the art market is unable to function healthily unless the Vietnamese art and the economy developed. (shrink)

Can green growth policies help protect the environment while keeping the industry growing and infrastructure expanding? The City of Kitakyushu, Japan has actively implemented eco-friendly policies since 1967 and recently inspired the pursuit of sustainable development around the world, especially in the Global South region. However, empirical studies on the effects of green growth policies are still lacking. This study explores the relationship between road infrastructure development and average industrial firm size with air pollution in the city through the Environmental (...) Kuznets Curve (EKC) hypothesis. Auto-Regressive Distributed Lag (ARDL) and Non-linear Auto-Regressive Distributed Lag (NARDL) methods were applied on nearly 50-years’ time series data, from 1967 to 2015. The results show that the shape of the EKC of industrial growth, measured by average firm size, depends on the type of air pollution: inverted N-shaped relationships with NO2 and CO, and the U-shaped relationships with falling dust particle and Ox. Regarding infrastructure development, on the one hand, our analysis shows a positive effect of road construction on alleviating the amount of falling dust and CO concentration. On the other hand, the emissions of NO2 and Ox are shown to rise when plotted against road construction. The decline of CO emission, when plotted against both industrial growth and road development, indicates that the ruthlessness of the local government in pursuing green growth policies has been effective in this case. However, the story is not straightforward when it comes to other air pollutants, which hints at the limits of the current policies. The case of Kitakyushu illustrates the complex dynamics of the interaction among policy, industry, infrastructure, and air pollution. It can serve as an important reference point for other cities in the Global South when policies are formed, and progress is measured in the pursuit of a green economy. Finally, as an OECD SDGs pilot city and the leading Asian green-growth city, policymakers in Kitakyushu city are recommended to revise the data policy to enhance the findability and interoperability of data, as well as to invest in the application of big data. (shrink)

Although most Asian states are signatories to UNCLOS, which offers options for dispute resolution by either voluntary or compulsory processes, in reality fewer than a dozen Asian states have taken advantage of such an approach. The decision to adopt third-party mechanisms comes under great scrutiny and deliberation, not least because of the entailing legal procedures and the politically sensitive nature of disputes. Vietnam claims the second-largest maritime area in the South China Sea dispute after China. A comparison of two recent (...) cases—the arbitration between the Philippines and China and the conciliation between Timor-Leste and Australia—highlights the importance of selecting between binding and nonbinding decisions and framing a complaint. In particular, any legal action under UNCLOS should specify China’s claims and actions in areas that encroach on Vietnam’s claimed exclusive economic zone (EEZ) and violate international law. (shrink)

Can green growth policies help protect the environment while keeping the industry growing and infrastructure expanding? The City of Kitakyushu, Japan, has actively implemented eco-friendly policies since 1967 and recently inspired the pursuit of sustainable development around the world, especially in the Global South region. However, empirical studies on the effects of green growth policies are still lacking. This study explores the relationship between road infrastructure development and average industrial firm size with air pollution in the city through the Environmental (...) Kuznets Curve (EKC) hypothesis. Auto-Regressive Distributed Lag (ARDL) and Non-linear Auto-Regressive Distributed Lag (NARDL) methods were applied on nearly 50-years’ time series data, from 1967 to 2015. The results show that the shape of the EKC of industrial growth, measured by average firm size, depends on the type of air pollution: inverted N-shaped relationships with NO2 and CO, and the U-shaped relationships with falling dust particle and Ox. Regarding infrastructure development, on the one hand, our analysis shows a positive effect of road construction on alleviating the amount of falling dust and CO concentration. On the other hand, the emissions of NO2 and Ox are shown to rise when plotted against road construction. The decline of CO emission, when plotted against both industrial growth and road development, indicates that the ruthlessness of the local government in pursuing green growth policies is effective in this case. However, the story is not straightforward when it comes to other air pollutants, which hint at limits in the current policies. The case of Kitakyushu illustrates the complex dynamics of the interaction among policy, industry, infrastructure, and air pollution. It can serve as an important reference point for other cities in the Global South when policies are formed, and progress is measured in the pursuit of a green economy. Finally, as an OECD SDGs pilot city and the leading Asian green-growth city, policymakers in Kitakyushu city are recommended to revise the data policy to enhance the findability and interoperability of data as well as to invest in the application of big data. (shrink)

This study investigates the relationship between the ethical, educational, and disciplinary development of professional accountancy organizations in a given country and the development of that country’s stock market. Using a comprehensive measure based on the responses of the major PAOs in 36 countries to a questionnaire designed by the International Federation of Accountants to assess the development of PAOs internationally, we find a significantly positive association between the development of PAOs and stock market development. In addition, we find the positive (...) association between the development of PAOs and stock market development to be more pronounced in countries with higher levels of investor protection, a stronger public enforcement environment, or lower levels of corruption, suggesting the importance of complementary institutions in the relationship between PAOs and stock market development. We also find that better-developed PAOs are associated with better-quality financial reporting. Finally, our result also shows that relative to the investigation and discipline mechanism and educational requirements imposed by PAOs, the ethical development of a country’s professional accountants appears to have the strongest positive association with a country’s stock market development. (shrink)

The notion of “agent bookkeeping” was proposed when the “Accounting Law of the People’s Republic of China” was updated in 1993. Since their business is specialized in serving small and micro-enterprises, this has created the industry characteristic of generally small in the size of company and low in the salary of employees in Chinese agent bookkeeping companies. Such characteristic results in a series of problems including negative work attitude of employees in the development process, which seriously limit the development of (...) Chinese agent bookkeeping companies. However, issues occurred in the development of agent bookkeeping, such as negative employee attitudes, which severely hampered the growth of Chinese agent bookkeeping companies. Therefore, a model of three dimensions of work attitude has been set up in this paper to demonstrate the working attitude of the staff of the agent bookkeeping companies in China’s Guangdong-Hong Kong-Macao Greater Bay Area, including emotional dimension, behavioral dimension, and cognitive dimension which consists of eight factors: work environment, career satisfaction, interpersonal relationship, role engagement, work vitality, responsibility attitude, emotional identity, and retention attitude. The result indicates that female employees outnumber male ones in agent bookkeeping companies, most employees have a low sense of belonging to the company, limited career development affects employees’ enthusiasm for work, work attitudes are influenced by mediocre work performance among employees with a graduate degree or higher. (shrink)

The study of cultural evolution has taken on an increasingly interdisciplinary and diverse approach in explicating phenomena of cultural transmission and adoptions. Inspired by this computational movement, this study uses Bayesian networks analysis, combining both the frequentist and the Hamiltonian Markov chain Monte Carlo (MCMC) approach, to investigate the highly representative elements in the cultural evolution of a Vietnamese city’s architecture in the early 20th century. With a focus on the façade design of 68 old houses in Hanoi’s Old Quarter (...) (based on 78 data lines extracted from 248 photos), the study argues that it is plausible to look at the aesthetics, architecture, and designs of the house façade to find traces of cultural evolution in Vietnam, which went through more than six decades of French colonization and centuries of sociocultural influence from China. The in-depth technical analysis, though refuting the presumed model on the probabilistic dependency among the variables, yields several results, the most notable of which is the strong influence of Buddhism over the decorations of the house façade. Particularly, in the top 5 networks with the best Bayesian Information Criterion (BIC) scores and p<0.05, the variable for decorations (DC) always has a direct probabilistic dependency on the variable B for Buddhism. The paper then checks the robustness of these models using Hamiltonian MCMC method and find the posterior distributions of the models’ coefficients all satisfy the technical requirement. Finally, this study suggests integrating Bayesian statistics in the social sciences in general and for the study of cultural evolution and architectural transformation in particular. (shrink)

Decision-making regarding healthcare expenditure hinges heavily on an individual's health status and the certainty about the future. This study uses data on propensity of general health exam (GHE) spending to show that despite the debate on the necessity of GHE, its objective is clear—to obtain more information and certainty about one’s health so as to minimise future risks. Most studies on this topic, however, focus only on factors associated with GHE uptake and overlook the shifts in behaviours and attitudes regarding (...) different levels of cost. To fill the gap, this study analyses a dataset of 2068 subjects collected from Hanoi (Vietnam) and its vicinities using the baseline-category logit method. We evaluate the sensitivity of Vietnamese healthcare consumers against two groups of factors (demographic and socioeconomic-cognitive) regarding payment for periodic GHE, which is not covered by insurance. Our study shows that uninsured, married and employed individuals are less sensitive to cost than their counterparts because they value the information in reducing future health uncertainty. The empirical results challenge the objections to periodic health screening by highlighting its utility. The relevance of behavioural economics is further highlighted through a look at the bounded rationality of healthcare consumers and private insurance companies in using and providing the service, respectively. (shrink)

There is increasing recognition that sustainable diets need to be ‘culturally appropriate’. In relation to food consumption, however, it is often unclear what cultural appropriateness–or related terms, such as cultural or social acceptability–actually means. Often these terms go undefined, and where definitions are present, they vary widely. Based on a systematic literature review this paper explores how cultural appropriateness of food consumption is conceptualised across different research literatures, identifying six main themes in how cultural appropriateness is understood and applied. The (...) paper then critically analyses these themes in relation to sustainable food system transformation. We explore how the themes conceptualise change, finding that cultural appropriateness is viewed in two main ways: either as a relatively static obstacle to be overcome, or as a dynamic and negotiated process. Both perspectives, we argue, entail different scientific, practical and political effects. Each perspective offers particular affordances for understanding and governing sustainable food system transition, although between perspectives there is likely to be a trade-off between theoretical sophistication and practical operationalizability. Based on this analysis we argue that researchers, policymakers and practitioners should be explicit about their commitment to a particular understanding of cultural appropriateness, as this will have implications for scientific and societal applications of their work. This is particularly the case, we suggest, in relation to the transdisciplinary collaborations necessary to effectively address the ‘wicked problem’ of food system sustainability. We conclude by offering a tentative general definition of cultural appropriateness as it relates to food consumption. (shrink)

In our ever technologically driven and mediatized society, we face the existential risk of falling into an info-calypse as much as an eco-calypse. To complement the list of values of a progressive culture put forth by Harrison (Natl Interest 60:55–65, 2000) and Vuong (Econ Bus Lett 10(3):284–290, 2021), this short essay proposes cultivating a new cultural value of protecting the infosphere. It argues rewarding practices and products that strengthen the integrity of infosphere as part of the newly emerged corporate social (...) responsibility (CSR) practices are highly beneficial for the fight against contaminations of the infosphere, i.e., misinformation, disinformation, damaging contents, etc. (shrink)

Using professional accountants as respondents in Hong Kong, this study strives to develop a model to depict the effect of ethical reasoning on the relationships between guanxi and auditors; behaviour in an audit conflict situation. The results of the study found that (1) there is a significant relationship between an auditor's ethical judgement and one's moral cognitive development; (2) there is a relationship between an auditor's ethical judgement and the existence of guanxi; and (3) the impact of guanxi on (...) an auditor's judgement is depending on the level of ethical reasoning. (shrink)

This study developed a measure of autonomy for adolescents in contemporary China. First, data from 44 interviewees—40 secondary school students, 2 parents, and 2 secondary school teachers—were used to explore the connotation and theoretical structure of autonomy in adolescents in China. Next, a preliminary Adolescent Autonomy Questionnaire was created from the interview data and administered to 775 secondary school students. Exploratory factor analysis and confirmatory factor analysis were conducted to verify the factor structure. Finally, 614 secondary school students completed the (...) Adolescent Autonomy Questionnaire, Personal Growth Initiative Scale-II, and Adolescence Ego Identity Crisis Scale to evaluate criterion validity. The final version of the Adolescent Autonomy Questionnaire included 16 items and four subscales: autonomous decision-making, autonomous regulation, autonomous protection, and autonomous problem-solving. The total variance of the cumulative interpretation questionnaire was 62.54%. The CFA results showed that the four-factor model fits the data well: χ2/df = 2.340, CFI = 0.949, RMSEA = 0.042, SRMR = 0.046. Evaluation of the psychometric properties of the Adolescent Autonomy Questionnaire provided support for the reliability and validity of the measure. Thus, it serves as an effective measurement tool for assessing the autonomy of adolescents in China. (shrink)

Globalisation has accelerated economic development in emerging economies through the outsourcing of their supply chains and at the same time has accelerated the degradation of environmental and social conditions. Society expects corporations to play an essential role in creating economic, environmental and social prosperity beyond their country of origin. In order to regulate outsourcing activities in the supply chain, many multinationals are constantly searching for ways to manage their indirect environmental and social impacts accordingly, as well as to (...) meet their stakeholder expectations. Because expectations of stakeholders vary widely across different regions, this study intends, by engaging with major stakeholders, to identify what are the local and regional supply chain stakeholders’ perceptions and expectations. The findings would help in building consensus, strengthening the implementation and establishing the future corporate social responsibility framework. This study collects and analyses data from 21 major stakeholders in Hong Kong and Mainland China. The results indicate that local and regional stakeholders perceive that CSR is fairly significant to largely export-oriented businesses, but it is lagging behind the West due to the fact that most local/regional companies only become involved in CSR when this is a client requirement. They see responsible corporations as meeting the local legislative requirement; going beyond this requirement is unnecessary. A voluntary approach favours multi-party partnership initiatives with pilot trust programmes aimed at managers’ and workers’ capacity building. Most stakeholders favour the proposed regional partnership initiative, supply chain task forces aimed at bringing together relevant organisations and people with different sets of skills. Distinct roles of different organisations are identified to assist suppliers to understand CSR, and only this will bring about long-term sustainable change. (shrink)

As we can see, the side effects caused by the continuous development of science and economy have gradually brought human society into a risk society. While currently, the power of globalization is unceasingly forming a world risk society. German renowned philosopher and sociologist Ulrich Beck has opened a unique and novel researching angle to review science difficulty and abuse of modern world risk society, and has made comprehensive and profound analysis. World risk society has three main characters: First, the emergence (...) of the world risk society is linked to the two fundamental changes still influencing our lives, which is the so-called “end of nature” and “end of tradition”. Second, in world risk society, mankind lose their dependence on “expert system”. The religion is replaced by the concept uncertainty and uncontrollable. In addition, there are other series of problems and abuses between world risk society and traditional society. The prime mover of social changes in world risk society exists in the side effects instead of the instrumental ration in traditional times, etc. The problem in world risk society’s science ethics are as follows: First, expansion of ration. It is mankind’s extreme confidence in ration that causing unlimited development of technology and exploitation of resources. Thus almost everywhere in nature becomes man‐made nature. Second, rupture of knowledge. From “knowledge is virtue and virtue isknowledge” (Socrates) to “knowledge is power” (Bacon), now “knowledge is money” (Bacon). Third, displacement of science value. In traditional society, science research is scientists’ personal interests. Now science research turns its target to meeting social needs, and scientists gain more profits from the technologicalproducts directly. Beck has raised the theory of risk society, and attempted to use “reflexive modernity” as the strategic plan to respond the global consequence of modern science crisis, and expressed revelatory viewpoint on diagnosis of the essential of “reflexive modernity”. Similarly, Lash emphasizes risk culture toremind human to pay attention to the ecological threat and risk. In addition, Bauman and Habermas also have some statements, etc. So my conclusion is, we should consider the autonomy of science development and its inherent relationship with economic interests. In addition, what we concern is the science dual identity of both defendant and expert. Also, the public’s understanding of the uncertainty provides a space for democratization. (shrink)

The role of government in East Asian economic development has been a contentious issue. Two competing views have shaped enquiries into the source of the rapid growth of the high-performing Asian economies and attempts to derive a general lesson for other developing economies: the market-friendly view, according to which government intervenes little in the market, and the developmental state view, in which it governs the market. What these views share in common is a conception of market and government as (...) alternative mechanisms for resource allocation. They are distinct only in their judgement of the extent to which market failures have been, and ought to be, remedied by direct government intervention. This collection of essays suggests a breakthrough, third view: the market-enhancing view. Instead of viewing government and the market as mutually exclusive substitutes, it examines the capacity of government policy to facilitate or complement private sector co-ordination. The book starts from the premiss that private sector institutions have important comparative advantages over government, in particular in their ability to process information available on site. At the same time, it recognizes that the capabilities of the private sector are more limited in developing economies. The market-enhancing view thus stresses the mechanisms whereby government policy is directed at improving the ability of the private sector to solve co-ordination problems and overcome other market imperfections. In presenting the market-enhancing view, the book recognizes the wide diversity of the roles of government across various East Asian economiesincluding Japan, Korea, Hong Kong, Malaysia, and China and its path-dependent and developmental stage nature. (shrink)

This essay analyses the Historical Evolution of Hong Kong, from the colonial period to the return to China sovereignty in 1997, according to the political philosophy of Socialism with Chinese Characteristics, and the principle “one country, two systems”, which means that Hong Kong is part of China and enjoys a high degree of autonomy, except in foreign and defence policy, as stipulated by the Basic Law of The Hong Kong Administrative Region of the People’s Republic of China. (...) The political system implemented in HKSAR corresponds to the matrix of the People’s Republic of China, but its economic base and legal system remained untouched in essence; an extreme model of liberal capitalism, deregulated and functioning on the margins of international law, with deep social inequalities, millions of new poor (workers and students in a situation of necessity) and a serious problem of access to housing. This essay analyses the political nature of the conflict around the extraction laws, distinguishing internal causes, and external interferences. At least, this essay analyses the system of political representation of HKSAR, the government program to overcome crisis and the new legislation after crisis. Keywords: history, one country, two systems, paradox, HKSAR, fallacies. (shrink)

Scholars have established that cultural codes and styles of expression in civil society must be recognized as informal mechanisms of exclusion, calling into question the possibility of the Habermasian normative ideal of the public sphere. This article joins theoretical discussions of how to remedy this problem. Going beyond Alexander's model of "multicultural incorporation" and borrowing from Sewell's theory of the duality of structure, we develop a theoretical framework of code hybridization to conceptualize how civil society participants achieve civil solidarity (...) amid multiple, potentially contradictory cultural legacies. Code hybridization is a process whereby social actors not only incorporate the cultural codes of subordinate groups into the public sphere, but in doing so also potentially transform dominant codes. We conceptualize code hybridization in terms of three analytic steps: enlargement of the terrains of signification; reinterpretation of codes; and mixing of schemas. The resulting hybridized schemas and frameworks are particularly useful cultural tools for developing visions of civil inclusiveness for young, unstable civil societies. Using a brief comparative study of the representation of women in political cartoons in Hong Kong and Taiwan, we offer a concrete example of code hybridization—a process linking the codes of liberty and caring while producing alternative and more inclusive narratives during moments of political agitation. (shrink)

Public parks play important roles in conserving biodiversity, promoting environmental sustainability, fostering community engagement, and enhancing the overall well-being of residents in urban areas. Nevertheless, finance is needed to maintain and expand the greenspaces in the parks. The current study aims to examine how perceptions of biodiversity loss consequences and park visitation frequency influence the residents’ willingness to contribute financially to tree-planting projects in public parks. Employing the Bayesian Mindsponge Framework analytics on a dataset of 535 Vietnamese urban residents, we (...) discovered that perceived health loss and knowledge erosion as consequences of biodiversity loss and park visitation frequency are directly positively associated with financial donation willingness. Meanwhile, the perceived economic growth loss was found to be indirectly positively associated with donation willingness through park visitation frequency, whereas the perceived loss of nature-based recreation opportunities exhibits the opposite indirect association. Based on these results, communication strategies focusing on the multifaceted benefits of biodiversity preservation and investments in public parks are recommended to improve urban residents’ financial support to park panting initiatives, accessibility to greenspaces, and connections with nature. These are crucial for promoting an eco-surplus culture that enhances biodiversity conservation and human well-being. (shrink)

In recent years, there has been increased awareness of unethical consumer practices in Asian countries. Asian consumers have gained a bad reputation for buying counterfeit products, such as computer software, fashion clothing and watches. In 1993, the estimated losses to US software companies due to Chinese counterfeiting stood at US $322 million (Kohut, 1994). The present study uses a consumer ethics scale developed by Muncy and Vitell (1992) to investigate consumers' ethical judgments from a Chinese perspective. The result shows that (...) consumers in different cultures utilize similar rules to assess the ethicality of a given situation. However, findings also show certain cultural elements that are unique in influencing Chinese consumers' ethical judgments. The results also indicate the need for the continued development of and investment in consumer education in Asia. (shrink)

The practice of adult learning and education in Hong Kong is lesser known to the wider community of ALE practitioners due to lack of exchanges with international peers. There is a small community of full-time ALE practitioners working mainly in university continuing education schools but a larger body of uncharacterised or alternative practitioners can also be found. Essentially, both types of practitioners are conservative in their outlook and they adopt strategies that align with market needs and priorities set by (...) public funders. Under the backdrop of neoliberalism which has harmonised ALE practice worldwide, a dominant form of individualised learning makes it difficult to promote group learning for societal advancement. ALE practitioners in Hong Kong are no exception to this influence and have been found to profess philosophical orientations favouring the behaviourist/narrowed progressivist notions of learner empowerment for economic and personal gains. Given recent worldwide renewed enthusiasm in making ALE responsive to societal issues, this paper examines the options and learning areas that ALE practitioners in Hong Kong can make their contributions to, such as: health advocacy, climate justice, and media literacy. Through engaging in these aspects of work, practitioners will have to incorporate methods of facilitating group learning in formal and non-formal ALE programmes and courses. An embrace by practitioners of the original notion of progressivist philosophy in adult education may emerge as one of the outcomes to make ALE practice inclusive, relevant and socially responsible. Even with the ongoing COVID-19 health crisis, it is deemed even more pressing to pursue a balanced practice approach that can take care of individual's skills transformation for post-COVID economy as well as developing human bonds that would help to make society progressive as a countercheck to neoliberal-inspired individualistic adult learning. (shrink)

This paper reviews the studies of Japanese society and culture undertaken by Hong Kong-based sociologists and scholars in related disciplines. It presents information on research projects funded by the Research Grants Council, Social Sciences Citation Index (SSCI), and Arts and Humanities Citation Index (A&HCI) journal articles, authored and edited books, book chapters, non-SSCI and non-A&HCI journal articles, as well as master and doctoral theses written by scholars and graduate students associated with Hong Kong's major universities. It is found (...) that the main topics of research are Japan's capitalist development and corporate growth, meanings and social ramifications of traditional and popular culture, education, gender, and marriage, as well as aspects of work and employment, whereas the major research methods include document analysis, ethnography, and in-depth interviews. The limited amount of research and the preoccupation with economic development and popular culture reflect in part Hong Kong's unique political conditions and the government's indifference to the pursuit of social and political policy analysis. In recent years, the growth of academic exchanges between scholars in Hong Kong, Japan, and other East Asian regions and the heightened emphasis by university administrators on academic research will hopefully bring about advancements in such academic endeavors. (shrink)

Growth mindset refers to our core belief that our talents can be developed through practice, which may influence our thoughts and behaviors. Growth mindset has been studied in a variety of fields, including education, sports, and management. However, few studies have explored whether differences in individuals’ growth mindsets influence college students’ self-reported mental health. Using the Growth Mindset Scale, Adolescent Self-rating Life Events Checklist, and SCL-90 Scale, data was collected from 2,505 freshmen in a University in China. Findings revealed that (...) the students within the growth mindset group scored significantly lower on “mental health issues” and “stress due to life events” than the students in the fixed mindset group. Our findings suggest that individuals with a growth mindset are less prone to mental health problems than individuals with a fixed mindset. (shrink)

Nowadays, the development of human society and daily life are inseparable from the power supply. Therefore, people also put forward higher requirements for the reliability of distribution network, but power companies can only passively deal with distribution network failures, which is a bottleneck for the improvement of distribution network reliability. The Internet of Things is the best solution for online equipment status monitoring and basic data sharing for large, widely distributed, relatively fixed, and large numbers of equipment. The construction of (...) the IoT for power distribution equipment faces many important problems, including the selection of networking, equipment selection, and interaction standards. When researching the implementation plan, research on the distribution of IoT market was carried out. Based on the grid, the idea of optimizing the investment selection plan of the power distribution using IoT was discussed, and a result verification model was established. After the completion of the theoretical part, a case study of medium-voltage distribution grid equipment management and medium-voltage distribution network equipment management based on the grid was carried out by taking a real enterprise application situation as an example. Realizing fault diagnosis of distribution network will not only provide decision support for operation and maintenance of distribution network for power companies, but also have great economic and social benefits. Aiming at the shortcomings of single data mining method in distribution network fault diagnosis, hybrid data mining method is proposed. First, rough set theory is used to reduce the original fault data and form a simplified rule set. Because of the non-linearity of distribution network fault and the strong learning ability, adaptability, and robustness of Bayesian network, Bayesian network can be used to classify distribution network faults. Therefore, a simplified fault diagnosis system is established in this paper, and its correctness is confirmed. Then, the learning and training are carried out by using Bayesian network to call the simplest rule set, which has the characteristics of short learning and training time and high diagnostic accuracy. (shrink)

This work aims to study strategies used in Argentine local development experiences, focussing on industrial design, marketing and entrepreneurship. In order to this purpose, backgrounds are analysed with this approach adding the study of three strategic plans for national and provincial-level that are currently in force. With the analysis of the transport system in the last decade, an accelerated cost increase is evident, resulting in a relatively higher price of distributed products. This situation that was initially perceived as a disadvantage (...) finally set up an opportunity to produce locally. The goal of this paper is to provide tools that contribute to the work shipped by key institutions for local development (public, private and intermediary organisations), and the way these interact with the actors and the territory. In particular, the identification of productive sectors and the selection of goods that can be produced and consumed locally, as a key input for the formulation of projects. (shrink)

Vietnam, with a geographical proximity and a high volume of trade with China, was the first country to record an outbreak of the new Coronavirus disease (COVID-19), caused by the Severe Acute Respiratory Syndrome Coronavirus 2 or SARS-CoV-2. While the country was expected to have a high risk of transmission, as of April 4, 2020—in comparison to attempts to contain the disease around the world—responses from Vietnam are being seen as prompt and effective in protecting the interests of its citizens, (...) with 239 confirmed cases and no fatalities. This study analyzes the situation in terms of Vietnam’s policy response, social media and science journalism. A self-made web crawl engine was used to scan and collect official media news related to COVID-19 between the beginning of January and April 4, yielding a comprehensive dataset of 14,952 news items. The findings shed light on how Vietnam—despite being under-resourced—has demonstrated political readiness to combat the emerging pandemic since the earliest days. Timely communication on any developments of the outbreak from the government and the media, combined with up-to-date research on the new virus by the Vietnamese science community, have altogether provided reliable sources of information. By emphasizing the need for immediate and genuine cooperation between government, civil society and private individuals, the case study offers valuable lessons for other nations concerning not only the concurrent fight against the COVID-19 pandemic but also the overall responses to a public health crisis. (shrink)

This article examines the means by which Malaysian governments have been relatively successful in pursuing both economic development and social equity. These advances have been remarkable, given Malaysia's history of colonial servitude and racial and ethnic tensions. The authors' examination of government economic and social policies notes the importance of strong political leadership that is committed to creating a national identity through consensus building. In pursuing these social objectives, successive governments have also played an active and transparent role (...) in fostering economic growth and development. However, a number of problems remain as Malaysia continues to follow these social and economic policies. (shrink)

Urban inclusive green growth (UIGG) refers to the synergetic enhancement of the economy, the environment, and the society in a city. Achieving such enhancement requires addressing a series of problems in the development of urbanization, such as unemployment, lack of access to education, insufficient medical resources, inequity, and environmental pollution. As firms are critical to city development and urbanization, whether they practice corporate social responsibility (CSR) plays a crucial part in UIGG. In this study, we focus on Chinese cities (...) as examples of UIGG and Chinese listed companies as CSR engagers, employing matched data on Chinese listed companies and cities to investigate how CSR affects UIGG. Specifically, the empirical results of a high-dimensional fixed effect model indicate that CSR significantly promotes UIGG. This finding remains valid after a set of robustness checks, including instrumental variable (IV) regression. CSR can promote UIGG by positively influencing enterprises’ economic performance, innovation, and employment. To promote firms’ substantive CSR actions, the government of Jiangsu Province, China, launched a pilot policy for CSR promotion by issuing an official guidance document, which can be considered a quasi-natural experiment to test the causality between CSR and UIGG. We find that the CSR pilot significantly promoted UIGG. The heterogeneity test results indicate that the influence of CSR on UIGG varies based on the audit company, the nature of the enterprise, and the structure of corporate leadership. (shrink)

Human errors are widely considered among the major causes of road accidents. Furthermore, it is estimated that more than 90% of vehicle crashes causing fatal and permanent injuries are directly related to mental tiredness, fatigue, and drowsiness of the drivers. In particular, driving drowsiness is recognized as a crucial aspect in the context of road safety, since drowsy drivers can suddenly lose control of the car. Moreover, the driving drowsiness episodes mostly appear suddenly without any prior behavioral evidence. The present (...) study aimed at characterizing the onset of drowsiness in car drivers by means of a multimodal neurophysiological approach to develop a synthetic electroencephalographic -based index, able to detect drowsy events. The study involved 19 participants in a simulated scenario structured in a sequence of driving tasks under different situations and traffic conditions. The experimental conditions were designed to induce prominent mental drowsiness in the final part. The EEG-based index, so-called “MDrow index”, was developed and validated to detect the driving drowsiness of the participants. The MDrow index was derived from the Global Field Power calculated in the Alpha EEG frequency band over the parietal brain sites. The results demonstrated the reliability of the proposed MDrow index in detecting the driving drowsiness experienced by the participants, resulting also more sensitive and timely sensible with respect to more conventional autonomic parameters, such as the EyeBlinks Rate and the Heart Rate Variability, and to subjective measurements. (shrink)

The question that motivates this article has been a matter of dispute: Is it possible to combine perpetual economic growth and longterm environmental sustainability based on the premise that economic growth can be fully decoupled from negative environmental impacts? The article addresses this question from the position of critical realism. An empirical study focusing on the housing sector is conducted, indicating that housing stock growth and economic growth have been, at best, weakly decoupled from environmental (...) impacts. In the long run, it seems implausible that the degree of decoupling can be increased at a rate sufficient to compensate for continual growth in the volume of housing stock. A further elaboration of the topic at an ontological level leads to the conclusion that continual economic growth and long-term environmental sustainability can hardly be combined. Content Type Journal Article Category Article Pages 438-461 DOI 10.1558/jcr.v11i4.438 Authors Jin Xue, Department of Development and Planning, Aalborg University Journal Journal of Critical Realism Online ISSN 1572-5138 Print ISSN 1476-7430 Journal Volume Volume 11 Journal Issue Volume 11, Number 4 / 2012. (shrink)

Because of the importance of Confucian doctrines in shaping ethical business practices under Chinese leadership, revealing the roles of other Chinese ethical doctrines in modern Chinese leadership is informative. A thorough understanding of the ethical foundations of Chinese leadership is necessary for fruitful interaction with Chinese leaders, according to cultural fit theory. The present study illustrates the philosophical foundations of business management, based on dialogues with five eminent corporate executive officers. It reveals that the CEOs practice a style of Chinese (...) leadership synthesizing Confucian, Daoist, Mohist, and Legalist doctrines. The Confucian doctrines advocate benevolence, harmony, learning, loyalty, righteousness, and humility. They are the most prevalent tenets that support paternalism and collectivism. The Daoist doctrines emphasize flexibility and reversion. They bolster the leader's forbearance. The Mohist doctrines underpin thrift and working with the masses whereas the Legalist doctrines inculcate self-control and innovativeness. Hence, contemporary Chinese leadership does not rely exclusively on Confucian ethics and this reflects evolution over 1000s of years. (shrink)

In an effort to build on the current knowledge of ethical behaviour in Asia this paper proposes to replicate existing ethical research and to investigate specific questions relating to intra-cultural differences in Hong Kong. Four major conclusions were derived from this descriptive empirical study. A statistically significant correlation exists between age and ethical beliefs, with older employees less likely to express agreement to an unethical action than younger employees. In contrast to many previous studies no statistically significant differences in (...) ethical beliefs were found in relation to gender, level in the organisation, company size, and whether the respondent worked in a multinational or local company. Significant differences in responses to ethical dilemmas were identified between local and expatriate personnel with expatriate respondents indicating a lower level of agreement to unethical actions. For local respondents, of Hong Kong origin, there was no significant correlation between level of education, religiosity, years of business experience, functional origin and their ethical responses. (shrink)

Following a government campaign run by the Independent Commission Against Corruption (ICAC) in 1994, many Hong Kong companies and trade associations adopted written codes of conduct. The research study reported here examines how and why companies responded, and assesses the impact of code adoption on the moral climate of code adopters. The research involved (a) initial questionnaire surveys to which 184 organisations replied, (b) longitudinal questionnaire-based assessments of moral ethos and conduct in a focal sample of 17 code adopting (...) companies, (c) interviews with 33 managers in the focal companies examining the adoption and impact of the codes, and (d) content analysis of 41 company codes of conduct, including those of most focal companies, plus the ICAC model code.While a mixture of prudential and altruistic reasons were given for code adoption, content analysis suggested that the prime motive was corporate self-defence. The prevailing themes were bribery, conflict of interest, insider information, gambling, moonlighting, accuracy of records and misuse of corporate assets. Wider social responsibility tended to be neglected. Companies appeared to have imposed their codes top-down, emphasising disciplinary procedures rather than ethics training, and appointing neither ethics counsellors nor ombuds-people. The longitudinal study over a seven month period suggested that while moral ethos may have declined, overall standards of perceived conduct had not changed. (shrink)

According to the reports in the past decade, some Asian subcontractors, mainly Taiwan, Hong Kong and Korea transnational corporations, tend to be labor abusive in their overseas investment destinations like China or Southeast Asia. Taking Vietnam as an example, this paper raises questions as to why Taiwanese transnational companies can control workplace unions in a trade-union-supportive regime. Given the government s constraint of political rights, and the individualized workplace unions, the function of trade unions in Vietnam is destined to (...) be limited. The trade unions turn out be an arm of management, rather than representing workers interests in these transnational companies. This article also explores the influence of the newly developed codes of conducts from Western buyers. In the survey of three companies which are required to follow the codes of conduct by buyers, trade unions had no more freedom than those in companies without codes of conduct. The paper discusses the implications of this research, offering strategies for labor rights improvements. (shrink)

This paper begins with a question: can concepts generated in the Chinese context in the sociocultural relations of the periphery contribute to the development of the social sciences in the field of Health and Physical Education (HPE) that have their roots in the metropole? Setting the scene in the Hong Kong Special Administrative Region (HKSAR), a postcolonial city reverted to the rule of the People’s Republic of China (PRC) in 1997, this paper aims to develop a critical sociology of (...) HPE by having a dialogue among Continental philosophies (e.g., Bourdieu) and Chinese philosophies around embodiment concepts. Although HKSAR is a complex meeting point of Eastern and Western ideologies, the current HPE field tends to focus on Western and ‘scientific’ ways of knowing, such as the measurement of health and physical fitness, and often at the expense of sociocultural perspectives, social justice and diversity and inclusion in HPE. In other words, the (post) positivistic research paradigm underpins the HPE field. This paper argues that in order to reap the benefits of a more holistic health education for academics and students in HPE, it is vital to de-imperialise the positivistic ways of teaching and being in HPE. In doing so, this paper creates a space for Bourdieu’s habitus to meet Chinese perspectives on embodiment to engage in a dialogue for knowledge production that extends the current knowledge base in HPE. (shrink)

Globalisation has accelerated economic development in emerging economies through the outsourcing of their supply chains and at the same time has accelerated the degradation of environmental and social conditions. Society expects corporations to play an essential role in creating economic, environmental and social prosperity beyond their country of origin. In order to regulate outsourcing activities in the supply chain, many multinationals are constantly searching for ways to manage their indirect environmental and social impacts accordingly, as well as to (...) meet their stakeholder expectations. Because expectations of stakeholders vary widely across different regions, this study intends, by engaging with major stakeholders, to identify what are the local and regional supply chain stakeholders' perceptions and expectations. The findings would help in building consensus, strengthening the implementation and establishing the future corporate social responsibility (CSR) frame-work. This study collects and analyses data from 21 major stakeholders in Hong Kong and Mainland China. The results indicate that local and regional stakeholders perceive that CSR is fairly significant to largely export-oriented businesses, but it is lagging behind the West due to the fact that most local/regional companies only become involved in CSR when this is a client requirement. They see responsible corporations as meeting the local legislative requirement; going beyond this requirement is unnecessary. A voluntary approach favours multi-party partnership initiatives with pilot trust programmes aimed at managers' and workers' capacity building. Most stakeholders favour the proposed regional partnership initiative, supply chain task forces aimed at bringing together relevant organisations and people with different sets of skills. Distinct roles of different organisations are identified to assist suppliers to understand CSR, and only this will bring about long-term sustainable change. (shrink)

Political trust is a cornerstone of political survival and development. This paper makes use of data from the 2006 AsiaBarometer Survey to examine the level of political trust in Hong Kong and Taiwan. It finds that the people of Hong Kong have a high level of trust in their government and judiciary, but a relatively low level of trust in their legislature. In contrast, the Taiwan people have a lower level of trust in all of their executive, judicial, (...) and legislative branches, reflecting a serious problem with political confidence in Taiwan. A further analysis shows that institutional factors such as ratings of government performance, life satisfaction, and satisfaction with democratic rights and freedoms, and cultural factors such as interpersonal trust, post-materialism, and traditionalism have varying degrees of effect on the different domains of political trust in Hong Kong and Taiwan, but institutional factors appear to be more powerful than cultural factors in explaining the experiences of both societies. (shrink)

In their 2010 article ‘Research Integrity in China: Problems and Prospects’, Zeng and Resnik challenge others to engage in empirical research on research integrity in China. Here we respond to that call in three ways: first, we provide updates to their analysis of regulations and allegations of scientific misconduct; second, we report on two surveys conducted in Hong Kong that provide empirical backing to describe ways in which problems and prospects that Zeng and Resnik identify are being explored; and (...) third, we continue the discussion started by Zeng and Resnik, pointing to ways in which China's high‐profile participation in international academic research presents concerns about research integrity. According to our research, based upon searches of both English and Chinese language literature and policies, and two surveys conducted in Hong Kong, academic faculty and research post‐graduate students in Hong Kong are aware of and have a positive attitude towards responsible conduct of research. Although Hong Kong is but one small part of China, we present this research as a response to concerns Zeng and Resnik introduce and as a call for a continued conversation. (shrink)

Emotional creativity refers to a set of cognitive abilities and personality traits related to the originality of emotional experience and expression. Previous studies have found that emotional creativity can positively predict posttraumatic growth and mental health. The outbreak of coronavirus disease 2019 (COVID-19) has posed great challenges to people’s daily lives and their mental health status. Therefore, this study aims to address the following two questions: whether emotional creativity can improve posttraumatic growth and mental health during the COVID-19 pandemic and (...) how it works. To do this, a multiple mediation model has been proposed, which supposes that emotional creativity is associated with posttraumatic growth and mental health through perceived social support and regulatory emotional self-efficacy. The study involved 423 participants from multiple regions with different COVID-19 involvement levels. Participants were asked to complete a questionnaire with six parts, which included Emotional Creativity Inventory (ECI), Regulatory Emotional Self-Efficacy Scale (RES), Stress-Related Growth Scale-Short Form (SRGS-SF), Multidimensional Scale of Perceived Social Support scale (MSPSS), Brief Symptom Inventory-18 scale (BSI-18), and COVID-19-related life events questionnaire. Path analysis used to examine the mediation model indicated that under the control of COVID-19-related life events and age, perceived social support mediated a positive association between emotional creativity and posttraumatic growth as well as a negative association between emotional creativity and all mental health problems, including somatization, depression, and anxiety. Regulatory emotional self-efficacy mediates the association between emotional creativity and posttraumatic growth, emotional creativity and anxiety, and emotional creativity and depression. The results suggest that emotional creativity plays an important role in coping with stressful events related to COVID-19. Furthermore, these results might provide a better understanding of the possible paths through which emotional creativity is related to psychological outcomes, such as mental health and posttraumatic growth. (shrink)

Cultural competence, a clinical skill to recognise patients' cultural and religious beliefs, is an integral element in patient‐centred medical practice. In the area of death and dying, physicians' understanding of patients' and families' values is essential for the delivery of culturally appropriate care. Dementia is a neurodegenerative condition marked by the decline of cognitive functions. When the condition progresses and deteriorates, patients with advanced dementia often have eating and swallowing problems and are at high risk of developing malnutrition. Enteral tube (...) feeding is a conventional means of providing artificial nutrition and hydration to meet nutritional needs, but its benefits to the frail population are limitedly shown in the clinical evidence. Forgoing tube feeding is ethically challenging when patients are mentally incompetent and in the absence of an advance directive. Unlike some developed countries, like the United States of America, death and dying is a sensitive issue or even a taboo in some cultures in developing countries that forgoing enteral tube feeding is clinically and ethically challenging, such as China and Malaysia. This article in three parts 1) discusses the clinical and ethical issues related to forgoing tube feeding among patients with advanced dementia, 2) describes how Hong Kong Chinese, North American, and Malaysian Islamic cultures respond differently in the decision‐making patterns of forgoing tube feeding for patients with advanced dementia, and 3) reiterates the clinical implications of cultural competence in end‐of‐life care. (shrink)

Population ageing is a fact of all advanced economies. Fewer people are born all the while current members live longer. The support which old people have come to depend on, for example through elderly care and pensions, thus becomes increasingly expensive. This accentuates an assurance problem. Although it has been and still is the case that the young are willing to support the currently old, this support is not unconditional. In return they trust that coming generations will support them (...) one day. Historically pro-old welfare state institutions (e.g., pension systems) have offered individuals this assurance: their claim on future generation to support them has been credible simply by positive economic and demographic development. Economic growth has been a blessing for the cooperation between generations necessary to realise old age support. This paper describes this assurance problem in simple game theoretical terms, argues that it has been neglected in historically prominent justifications of pro-old welfare state institutions, and discusses what can be done to preserve trust in times of population ageing and weak economic growth. (shrink)

Chance-based gambling has been a recurrent cultural activity throughout history and across many diverse human societies. In this paper, I combine quantitative and qualitative data and present a cultural evolutionary framework to explain why the odds in games of chance in premodern China appeared “designed” to ensure a moderate yet favorable house advantage. This is especially intriguing since extensive research in the history of probability has shown that, prior to the development of probability theory, people had very limited understanding of (...) the nature of random events and were generally disinclined to think mathematically about the frequency of their occurrence. I argue that games of chance in the context of gambling may have culturally evolved into their documented forms via a process of selective imitation and retention, and neither the customers nor the gambling houses understood the probability calculus involved in these games. (shrink)

Financial market and economic growth and development trends can be regarded as an extremely complex system, and the in-depth study and prediction of this complex system has always been the focus of attention of economists and other scholars. Emotion recognition algorithm is a pattern recognition technology that integrates a number of emerging science and technology, and has good non-linear system fitting capabilities. However, using emotion recognition algorithm models to analyze and predict financial market and economic growth and development (...) trends can yield more accurate prediction results. This article first gives a detailed introduction to the existing financial development and economic growth status and development trend forecasting problems, and then gives a brief overview of the concept of emotion recognition algorithms. Then, it describes the emotion recognition methods, including statistical emotion recognition methods, mixed emotion recognition methods, and emotion recognition methods based on knowledge technology, and conducts in-depth research on the three algorithm models of statistical emotion recognition methods, they are the support vector machine algorithm model, the artificial neural network algorithm model, and the long and short-term memory network algorithm model. Finally, these three algorithm models are applied to the financial market and economic growth and development trend prediction experiments. Experimental results show that the average absolute error of the three algorithms is below 25, which verifies that the emotion recognition algorithm has good operability and feasibility for the prediction of financial market and economic growth and development trends. (shrink)

Defining moral competence using a virtue approach, this longitudinal study examined the prospective relationships between moral competence and externalizing behavior indexed by delinquency and intention to engage in problem behavior in a large and representative sample of Hong Kong Chinese adolescents. Starting from the 2009–2010 academic year, Grade 7 students in 28 randomly selected secondary schools in Hong Kong were invited to join a longitudinal study, which surveyed participating students annually during the high school years. The current (...) study used data collected in the first three years (Wave 1 to Wave 3) across junior secondary school stage (Grade 7 to Grade 9) with a sample of 3,328 students (Age = 12.59 ±.74 years and 52.1% boys at Wave 1). Cross-lagged panel path analyses were conducted to compare four models involving different hypothesized patterns of relationships between moral competence and externalizing behavior. Results revealed that the reciprocal effects model best fit the data, supporting reciprocal causal relationships between moral competence and externalizing behavior measures. Specifically, a higher level of moral competence significantly predicted a lower level of delinquency and problem behavioral intention over time. At the same time, a higher level of externalizing behavior also significantly predicted a lower level of moral competence one year later. As the magnitudes of the significant findings were not high, replications in different Chinese communities are needed. Nevertheless, the present findings provide important theoretical insights on how moral competence and externalizing behavior in adolescents are associated with each other. Practically speaking, the findings suggest that it is promising to reduce adolescent externalizing behavior by promoting their virtues through moral education programs, and guiding adolescents to behave in a good manner would help promote the development of their virtues. (shrink)

The myriad of negative effects brought about by the incarceration of a family member have consistently been demonstrated in research. However, previous works have tended to focus on the perspectives of family members separately, rather than exploring the dynamic relationships within the family as an entire unit. Moreover, such research is still limited in the Chinese cultural context. Thus, the current study aimed to examine the applicability of the Family Process Theory on a small sample of Chinese fathers who were (...) imprisoned and have returned to their communities, conceptualizing the challenges faced by their families under the theoretical elements of rules of transformation, rituals, ambiguous loss and boundary ambiguity. A total of 17 participants were recruited through the assistance of service organizations, and data were collected via semi-structured interviews. As congruent with the theory, inmates’ families were found to come across problems particularly in the transitioning phase and establishment of new rituals, while ambiguity surrounding the incarceration and the blurred role of the father led to problems with fatherhood identity both during and after the incarceration. Recommendations are made, in line with these findings and the suggestions of ex-prisoners, for services to have more of a focus on preserving the integrity of inmates’ families. Given the right circumstances, families can even serve as a motivator for incarcerated fathers to improve themselves and mature, leveraging the important supportive role of the family and the fear of again being separated from one’s family as effective deterrents to recidivism. (shrink)

This article begins with a review of the literature on the ethics of tax evasion and identifies the three main views that have emerged over the centuries, namely always ethical, sometimes ethical, and never or almost never ethical. It then reports on the results of a survey of HK and U.S. university business students who were asked to express their opinions on the 15 statements covering the three main views. The data are then analyzed to determine which of the three (...) viewpoints is dominant among the sample population. Although it was found that HK scores were significantly different from the U.S. scores, both HK and U.S. respondents were opposed to the view that tax evasion is always or almost always ethical. The strongest arguments justifying tax evasion were in cases where the government was corrupt, the tax system was unfair and unaffordable. The weakest arguments for justifying tax evasion were in cases where there was a selfish motive. The underlying cultural differences are further explored in hope of accounting for differing perceptions of ethics of tax evasion. Policy implications for increasing people’s awareness of ethics on tax evasion are also highlighted. (shrink)