In ‘Equity and Marxist Buddhism,’ Tzu-wei Hung engages with the Marxist Buddhism developed by Taiwanese philosopher Lin Qiu-wu in the 1920s, brings this underexplored theory to the table and discusses a few merits and insights of the theory. Building on Hung’s analysis, this paper paper elaborates on the lessons and insights that Taiwanese Marxist Buddhism provides for modern times. The first three lessons are distinctive points that Taiwanese Marxist Buddhism brings to the discussion on combining Marxism and (...) Buddhism: the connections between the ethical and political, the responsibility for pursuing social justice and the nonviolence means towards social justice. The last lesson comes at the meta-philosophical level, focusing on how Hung’s engagement with Taiwanese Marxist Buddhism sheds light on the issue of diversifying the discipline philosophy. Overall, I argue that Taiwanese Marxist Buddhism not only makes contributions to theoretical frameworks while providing a practical means for pursuing equity and social justice, but it also manifests the epistemic and moral values for engaging with under-represented philosophical traditions. (shrink)

This article presents results from a nationally representative survey conducted in Taiwan in November 2011 that explores Taiwanese attitudes toward China and the world. It demonstrates that while (KMT) and (DPP) supporters maintained different attitudes towards China, few Taiwanese supported reunification. Taiwanese attitudes towards other countries, the sources of Taiwanese party identification, and policy implications for cross–Strait relations are also explored.

In 2014, SAGE Publications retracted 60 articles authored by Taiwanese researchers due to suspected peer-review fraud. This scandal led to the resignation of the Minister of Education at the time since he coauthored several retracted works. Issues regarding the lack of transparent decision-making processes regarding authorship were further disclosed. Motivated by the scandal, we believe that this is one of the first empirical studies of questionable authorship practices in East Asian academia; we investigate Taiwanese researchers’ perceptions of QAPs. (...) To meet this purpose, a self-reported survey was developed. Four hundred and three local researchers, including research faculty, postdoctoral researchers, and Ph.D. students, participated in the survey. Four major findings resulted. First, the underlying causes of Taiwanese doctoral students’ engagement in QAPs were attributable to their desire to achieve particular academic-related successes and their feeling of reciprocal obligation to support other researchers. Second, the underlying motives for Taiwanese research associates’ engagement in QAPs were attributable to their attempts to achieve particular career successes and of the desire to consolidate their professional networks. Third, the participants generally agreed that QAPs had a long history among local academics but were rarely reported. Fourth, participants’ backgrounds had significant effects on their responses regarding particular authorship issues; however, their gender did not have a significant effect. QAPs are a critical issue in Taiwanese academia; therefore, we discussed the implications of the current findings including subsequent instruction and future research. (shrink)

Individual researchers may interpret responsible conduct of research (RCR) in various ways, especially given the diversity of research personnel in modern science. Therefore, understanding individuals’ RCR-related misconceptions is important, as it can help RCR instructors customize their lessons to target learners’ incorrect and incomplete ideas. In this vein, this study aimed to explore whether Taiwanese and American graduate students differ in their perceptions and misconceptions regarding RCR-related concepts and, if so, to determine these differences. A diagnostic assessment, the Revised (...) RCR Reasoning Test (rev-RCRRT), was developed to pursue the intended goal. The rev-RCRRT is a two-tier test capable of diagnosing whether a student’s justifications of ethical acceptance in relation to specific RCR-related concepts are based on incorrect or incomplete ideas of RCR. The current results indicated that, first, participating graduate students’ test performances dropped drastically between the first- and second-tier items, suggesting that they were able to judge the ethical acceptability of given RCR-specific scenarios but lacked the advanced knowledge required to explain their judgments. Second, in general, American students achieved significantly better scores on the rev-RCRRT than Taiwanese students. Third, the two groups held different RCR-related misconceptions centered around various RCR topics. Specifically, Taiwanese students’ misconceptions involved concepts related to authorship, piecemeal publication, and human-subject protection. However, American students sometimes misjudged the issues regarding duplicate submissions and publication and the reproducibility of research and replication of ideas. In summary, through a cross-national comparative method, this study not only suggests that graduate students from different national backgrounds interpret RCR differently but also provides substantial evidence for the employment of a two-tier test approach in RCR-specific contexts. The implications of the current findings for future research and the utility of using two-tier tests in RCR instruction are also discussed in this article. (shrink)

The present study investigates Taiwanese college students’ perceptions of plagiarism. Specifically, this study seeks to explore how perceptive students pursuing higher education in Taiwan are in recognizing plagiaristic writing, in what terms they perceive source use in writing as appropriate and inappropriate, and view why plagiarism occurs. The study included 30 high- and 30 low-achieving students selected out of 396 students in English writing classes at a university in Taiwan. Drawing upon evidence from a writing exercise and individual interviews (...) with these 60 Taiwanese college students, the present study identified a variety of reasons why students may plagiarize. Most of the students participating in the study had some basic understanding of plagiarism. They had some familiarity with the Western notion of plagiarism, but based on the writing exercise, more often than not they were not able to recognize plagiarism when it actually occurred. Students’ understanding was generally, but not entirely, consistent with their source use behavior. More than half of the students considered that plagiarism is a cultural issue. However, there are also other factors that may lead to plagiarism. Finally, recommendations in terms of writing pedagogy are made. (shrink)

Viewed from some postcolonial/postmodern perspectives by employing mostly the micropolitics of Homi Bhabha’s and Gilles Deleuze (and other theorists who hold similar conceptions), whose major common interest lies in dismantling the myth of establishing an imagined community by retrieving a shared national history/culture and assuming ethnic purity, this paper seeks to explore the paradoxical aspects of Taiwan’s quest in her decolonizing progress for a “collective” national/cultural identity. Besides, this paper compares mostly Taiwan’s decolonization process with South Korea’s because of their (...) similarity in territorial division due to some civil wars and the intervention of external powers (e.g., the former Soviet Union and U.S.A.). By so doing, this paper aims to propose some solution to Taiwanese’s dilemma in constructing a “collective” national /cultural identity. (shrink)

According to tradition, Mah?praj?pat?, the Buddha’s aunt and stepmother, when allowed to join the Buddhist monastic community, accepted eight ‘fundamental rules’ that made the nuns’ order dependent upon the monks’ order. This story has given rise to much debate, in the past as well as in the present. This article first shows how the eight rules became an integrated part of the vinaya, and more particularly of the Dharmaguptakavinaya, that forms the basis of monastic ordinations in East Asia. Against the (...) background of a much debated attack on these gurudharmas by the Taiwanese nun Shih Chao-hwei, we have then analysed the viewpoints of contemporary Taiwanese nuns, focusing on some less studied, yet very influential, Taiwanese monastic institutes. This research has brought to light a diversity of opinions on the applicability of the rules, relying in each case on a clear vision on Buddhism and vinaya. (shrink)

This collection contains 13 essays on modern and contemporary Taiwanese philosophy, written by outstanding scholars working in this field. It highlights the importance of Taiwanese philosophy in the second half of the 20th century. While the Chinese conceptual tradition (especially Confucianism) fell out of favor from the 1950s onwards and was often banned or at least severely criticized on the mainland, Taiwanese philosophers constantly strove to preserve and develop it. Many of them tried to modernize their own (...) traditions through dialogs with Western thought, especially with the ideas of the European Enlightenment. However, it was not only about preserving tradition; in the second half of the 20th century, several complex and coherent philosophical systems emerged in Taiwan. The creation of these discourses is evidence of the great creativity and innovative power of many Taiwanese theorists, whose work is still largely unknown in the Western world. (shrink)

This collection demonstrates not only that any Confucianism is localized and historical, but also that any of these historical and localized forms of Confucianism is pregnant with ideas that have significant implications beyond its own location and time.

Première traduction anglaise d’une collection de mythes spécifiques aux tribus aborigènes de l’île de Taïwan : mythe du déluge ainsi que divers mythes étiologiques. First translation in English of a thematic collection of myths specific to aboriginal tribes in Taiwan : deluge myths as well as various etiological myths.

Globalization is a part of modern life. Sharing a common set of professional nursing values is critical in this global environment. The purpose of this research was to examine the professional values of nursing students from two distinct cultural perspectives. Nurse educators in Taiwan partnered with nurse educators in the United States to compare professional values of their respective graduating nursing students. The American Nurses Association Code of Ethics served as the philosophical framework for this examination. The convenience sample comprised (...) 94 Taiwanese students and 168 US students. Both groups reported high scores on an overall measure of values. They did differ substantially on the relative importance of individual items related to advocacy, competence, education, self-evaluation, professional advancement, and professional associations. Global implications for the collaborative practice of nurses from different cultures working together can be improved by first recognizing and then attending to these differences in value priorities. (shrink)

The present study investigates Taiwanese graduate students’ general understanding and misunderstanding of Responsible Conduct of Research. A total of 580 graduate students responded to the self-developed Responsible Conduct of Research Reasoning Test. The results reveal that, first, students did not have sufficient knowledge to reason why a particular instance of research conduct was doable or not. Second, the statistical results show that female students, students majoring in the humanities or the social sciences, doctoral-level students, and students with RCR-related training (...) outperformed others. In addition, the misbehaviors that students judged relatively uncritically comprise the following nine categories: seeing authorship as a property or power, misinterpreting research coauthors’ responsibilities, inaccurately conducting the informed-consent process, fabricating and falsifying research data, misinterpreting the correct citation of research sources, holding vague concepts of self-plagiarism, misinterpreting the Taiwan Copyright Act, accepting duplicate-publication practices, and accepting piecemeal publication practices. The present study discusses participative students’ major misunderstandings of actual RCR-related practices. The study also presents further implications and suggestions based on the findings. (shrink)

This study aims to explore if local responsiveness pressure and subsidiary resources influence green management adoption of overseas subsidiaries, and to investigate the relationships between the level of green management adoption and performance. The 101 effective samples were collected from 583 Taiwanese firms, which are listed in the top 1000 manufactory firms and have invested in China. Though structural equation model analysis' empirical results indicate that local responsiveness pressure and subsidiary resources both have positive effects on the level of (...) green management adoption of the subsidiary. This study also suggests that the level of green management adoption is positively related to the subsidiary's performance. (shrink)

It has been argued that patrilineal joint family systems tend to bias family planning decisions in favour of sons. A simple model suggests that in such societies, any given son will be more highly valued by his parents (1) the fewer his brothers and (2) the earlier his birth is in the brother series. A daughter's value will be greater (1) the fewer brothers she has and (2) the earlier her birth is relative to other sisters. This study first addresses (...) the extent of son preference as inferred from family composition data for 772 Taiwanese first-graders born in the mid-1970s in two socioeconomically distinct communities in Taipei, Taiwan. It then uses linear regression to consider whether the model criteria help account for statural variation among children in each study area when controlling for differences in measurement age, parental education and housing. With respect to family composition and gender preference, available evidence was consistent with previous surveys. While better-educated parents in the more affluent study area had significantly fewer children (p<0·0005) and were more willing to stop without a son, girls there, as in the less affluent area, were still significantly more likely than boys to belong to large sibships (p[less-than-or-equal]0·005). Evidence from mean height of males and females partially accords with hypothetical predictions. In the less affluent area, the interaction effect of male birth order and the presence of younger siblings was significantly associated with mean stature (p=0·002). Males without brothers were 2·0 cm taller than males with either an older or a younger brother (116·3 ± 0·5 cm vs 114·3 ± 0·4 cm). Males who had both younger and older brothers, but often no sisters, were about as tall, however, as those without brothers. A similar, but less pronounced, pattern was found amoung males in the more affluent area, but only among those who had sisters. These boys were also consistently shorter than boys without sisters (115·6 ± 0·6 cm vs 117·7 ± 0·6 cm; p=0·001). Patterns of mean female stature did not clearly support the hypothesis. Girls in the more affluent area were relatively tall and did not show significant variation. Results among less affluent girls showed significant contrasts, but not necessarily in the predicted direction. (shrink)

SNTV engenders incentives to vote strategically not only against probable losers but also against candidates seen as possible runaway winners. This paper uses survey and election data from the 2004 Taiwanese legislative election to argue that excessive strategic voting against the strongest candidates was at the root of coordination failures. Further, I argue that strong personal votes play a role in mitigating these failures by constructing a stable foundation of votes that is not subject to the wild swings produced (...) by strategic voting. (shrink)

Professional values are standards for action and provide a framework for evaluating behavior. This study examined changes in the professional values of nursing students between their entrance to and graduation from an undergraduate nursing program. A pre- and post-test design was employed. A convenience sample of 94 students from a university in Taiwan was surveyed. Data were collected from students during the sophomore and senior years. Total scores obtained for the revised Nurses Professional Values Scale during the senior year of (...) the nursing program were significantly higher than upon program entry. The ‘caring’ subscale was scored highest at both program entry and graduation, but the pre- and post-test scores were not significantly different from each other. The students scored significantly higher on the ‘professionalism’ and ‘activism’ subscales at post-test than they did at pre-test. Professional values changed in a positive direction between the beginning of the student nurses’ educational experience and their graduation. The results supported the premise that education had a positive effect on these students’ professional values but causality could not be assumed. (shrink)

This study examined academic dishonesty (AD) of 586 Taiwanese graduate students, the relationship between students' AD and their perceptions of AD of their peers, and their judgments regarding the seriousness of AD. Results showed that female students were more critical of AD than their male counterparts were in the areas of fraudulence, plagiarism, and falsification. Male students demonstrated more awareness of peer involvement in AD in the area of falsification than did female students. Master's students confessed to greater involvement (...) in AD compared with the PhD students. Doctoral students were more judgmental with respect to unethical acts of fraudulence, plagiarism, and falsification. (shrink)

As cable television channel bloomed and grew in Taiwan, more and more teenagers watched a wide variety of foreign TV programmers through hundreds of channels. The impact of this media trend among Taiwanese youth stresses the importance of research to assess whether local college students learn from foreign television programming. In this research, which supports the theoretical discussion in this paper, the nature of these learnings was analyzed as well. In general, this study aims to explore the relevant literature (...) and examine whether college students engage in critical thinking when viewing foreign television programs. This research used a popular Korean series shown in Taiwan to examine various perspectives and views related to the issue. Based from the gathered findings, college students appear to pay more critical attention to the program script, character, rhythm, plot and cultural differences. In relation to aesthetic, ideology and cultural identity issues, less response on the educational impact of the program was obtained from the participants. This confirms the claim that Taiwanese youth view television as an entertainment medium rather than an educational one. For this reason, the role of media education, specifically the integration of visual literacy and critical thinking, is highly significant to generate less passive television viewers. (shrink)

In China, guanxi is the basis on which Chinese exchange a lifetime of favors, resources, and business leverage. Guanxi is considered a unique construct and a product of Confucian values and the contemporary political and socioeconomic system in Chinese society. With its cultural embeddings guanxi , as the social norm of conduct, functions as complex adaptive systems that expand and interconnect to become well-knit social networks; meanwhile the functions of well-fixing and self-reinforcement of the guanxi networks ( chuens ) are (...) synergetically activated internally, externally, and interactively, which shows their extreme flexibility of adaptation. Taking as a case study an outside direct investment (ODI) Taiwanese firm in China, we address and conduct a survey to examine the effect of guanxi on management. Results of the research suggest that guanxi is not limited to interpersonal links; it is also the switch that activates social networks and that reconciles interpersonal and internetwork mismatches to influence management efficacy. (shrink)

Taiwanese enterprises generally display a tacit acceptance and practice of globally-recognized business ethics such as the respect of human rights. Yet some Taiwanese business supervisors subscribe instead to a philosophy of leadership, dubbed "pseudo-harmony", which actively seeks to evade responsibility and any conflict of interest with profitability. Meanwhile other Taiwanese entrepreneurs are even less enlightened, dictatorially upholding self-serving regimes which operate on a philosophy which is euphemistically referred to as "householder management".These attitudes result in the sub-optimal development (...) of "organizational democratization" within Taiwanese enterprises and hi-light the fragility of "ethical leadership" in Taiwan. There is a strong argument, therefore, that Taiwanese business needs to become both its own analyst and therapist if it is to enhance its "governance ethics". Only this way can the nation's enterprises evolve their ethical responsibilities to stakeholders and sustain their competitiveness in a global market that increasingly demands an adherence to ethical standards. (shrink)

The study explores the traits and influences on global business ethics practiced by Taiwanese enterprises in East Asia in order to provide those enterprises with a ready guide to contemporaneous standards of ethical management overseas and, in particular, in East Asia. The study randomly sampled 1496 Taiwanese enterprises in Mainland China, Vietnam and Indonesia. One questionnaire per enterprise was answered by Taiwanese owners or senior administrators. Some 375 valid responses, or 25% of the sample, were returned. (...) class='Hi'>Taiwanese enterprises in East Asia were found to be ethically inclined in respect of their local environments and generic human rights, though one-third of participants identified themselves as "ethically lax". The study identified various influences on global business ethics viz. personnel localization, employment partnership, marketing ethics and the competitiveness of Taiwanese enterprises. (shrink)

In order to care ethically nurses need to care holistically; holistic care includes religious/spiritual care. This research attempted to answer the question: Do nurses have the resources to offer religious care? This article discusses only one aspect - the provision of religious care within the Taiwanese health care system. It is assumed that, if hospitals do not provide enough religious services, nurses working in these hospitals cannot be fully ethical beings or cannot respect patients’ religious needs. The relevant literature (...) was reviewed, followed by a survey study on the provision of religious facilities and services. Aspects considered are: the religions influences in and on Taiwanese society; the religious needs of patients and their families; strategies that patients use to enable them to cope with their health care problems; professional motives for attuning to patients’ religious needs; and hospital provision for meeting the religious and spiritual needs of patients. A survey of nursing executives showed differences between religious service provision in hospitals with and without a hospice ward. The practical implications for hospital management and nursing practice are discussed. (shrink)

This study aims to explore if local responsiveness pressure and subsidiary resources influence green management adoption of overseas subsidiaries, and to investigate the relationships between the level of green management adoption and performance. The 101 effective samples were collected from 583 Taiwanese firms, which are listed in the top 1000 manufactory firms and have invested in China. Though structural equation model (SEM) analysis' empirical results indicate that local responsiveness pressure and subsidiary resources both have positive effects on the level (...) of green management adoption of the subsidiary. This study also suggests that the level of green management adoption is positively related to the subsidiary's performance. (shrink)

Through users’ cross-system comparative experience engaging with the health systems in Taiwan and other countries, this article probes into their understandings and value judgments and specifically their reasonings for the ‘solidarity with whom?’ question in the health sector solidarity. With the cross-system comparison approach, the study adopted semi-structured interviews with 30 Taiwanese participants who have studied, lived or worked abroad and engaged with the health system in Canada, the USA or the UK. This approach offers the opportunity for one (...) to evaluate the health system in the home country from a relative viewpoint from the host country. The participants suggested that the boundary of Taiwan’s National Health Insurance (NHI) should be as inclusive as possible, covering all legal residents in Taiwan regardless of their status, and that the citizens should share more financial responsibility. The ethical reasons for supporting the NHI include recognizing health sector solidarity among people, considering the coverage as a protection of the human right to health, humanitarian reasons and self-interest. Three archetypes of users emerged from the synthesis: Universalists, Rationalists and Republicans. The cross-system comparative experience makes the participants have more supportive attitudes toward the ideals of health sector solidarity. (shrink)

The article examines the two forms of Confucianism in postwar Taiwan: the state ideology presented in elementary and secondary textbooks, which emphasizes governmental authority; and the intellectual tradition, with a particular emphasis on meeting the challenge of modern Western values.

Learning about ‘nature’ has particular significance for education because the idea of nature is an important source of inspiring meaning‐rich experience and creation. In order to have meaningful experiences in learning and living, this paper argues for a personal subject‐related lifeworld approach to the learning of ‘nature’. Many authors claim that the lifeworld‐led learning approach helps to enrich educational experience. However, there can be various interpretations of the lifeworld approach, as the concept of lifeworld is diversely understood. This paper proposes (...) a personal, subject‐related lifeworld approach from a Husserlian‐Merleau‐Pontian perspective. I suggest that it holds great potential for improving our current curriculum which suffers from meaning‐impoverishment. This paper comprises the following parts: the elucidation of the lifeworld approach to learning, a demonstration of the flaws of current curricula by discussing and analysing the Taiwanese curriculum guidelines, and an exposition of the contribution of the Husserlian‐Merleau‐Pontian lifeworld approach towards improving our current curriculum. (shrink)

To improve sustainable practices and attract investors, companies in emerging markets have increasingly embraced strategies for inclusion in rapidly expanding sustainability indices. However, most early studies on socially responsible investment or sustainability investment have only focused on exploring the relationship between corporate sustainability and firm value. Moreover, little has been done to explore the practices of emerging market companies for engaging with a sustainability index. To address this research gap, we employed the decision-making trial and evaluation laboratory method to identify (...) critical factors that influence the inclusion of emerging market companies in the Dow Jones Sustainability Index. Five critical factors and best practices were identified based on the analysis of seven Taiwanese electronics companies that have been listed in the DJSI for several consecutive years. Our results provide insights on the critical factors and best practices that reinforce the sustainable practices of emerging market companies for inclusion in the DJSI. This study also contributes to the literature by investigating the engagement of emerging market companies with the DJSI. (shrink)

The study examined relationships among family social status, perceptions of family and school learning environments, and measures of children’s academic achievement, educational aspirations and self‐concept. Data were collected from 261 11‐year‐old Taiwanese children. The findings from structural equation modelling suggest that: family social status continues to have an unmediated association with children’s academic achievement, but its relationship to educational aspirations and self‐concept is mediated by children’s perceptions of their more immediate learning environments, and after taking into account differences in (...) parents’ aspirations and parental involvement, children’s perceptions of teachers have strong associations with self‐concept but are not related to differences in academic achievement and educational aspirations. (shrink)

The study examined relationships among family social status, perceptions of family and school learning environments, and measures of children?s academic achievement, educational aspirations and self?concept. Data were collected from 261 (128 boys, 133 girls) 11?year?old Taiwanese children. The findings from structural equation modelling suggest that: (a) family social status continues to have an unmediated association with children?s academic achievement, but its relationship to educational aspirations and self?concept is mediated by children?s perceptions of their more immediate learning environments, and (b) (...) after taking into account differences in parents? aspirations and parental involvement, children?s perceptions of teachers have strong associations with self?concept but are not related to differences in academic achievement and educational aspirations. (shrink)

Although recent scholarship focuses on the importance of religion to immigrants in the United States, relatively little attention has been given to how religion shapes the everyday lives of immigrant women. This article examines how Taiwanese immigrant women as religious converts use Buddhism and Christianity to construct a distinct sense of self from the family. Buddhism and Christianity challenge traditional gender roles by offering alternative conceptions of a genderless self. Women’s new religious commitments may compete with their traditional commitments (...) to their families. Through religious conversion, women carve out spaces of independence and authority for themselves, albeit never at the cost of threatening the nuclear family. (shrink)

abstract: This article reflects Carolyn Chen's remarks at the Buddhist-Christian Studies panel on her book, Getting Saved in America: Taiwanese Immigration and Religious Conversion (Princeton, 2008) at the 2022 American Academy of Religion Annual Meeting in Denver, Colorado. The article embeds the book's study of Taiwanese immigrant conversions to evangelical Christianity and Buddhism within larger patterns of migration, religious community, and ethnic formation in American history.

An empirical study using two ethics-related and three sales force outcome variables was conducted in Taiwan and compared to an existing U.S. sample. Across the two national cultures, individual perceptions of corporate ethics appears to be a more direct determinant of organizational commitment than individual moral values. Differences between the two national cultures were found in ethics perception as it relates to moral values, job satisfaction, and turnover intention. Explanations for the differences are discussed.

In this paper, we analyze how citizens evaluate their president, especially focusing on why voters lower their evaluations at an individual-level perspective. We assert that citizens raise their evaluations of a new president when their expectations are met and lower their opinions when his or her performance disappoints them. Furthermore, the evaluations of the president are not only affected by a government's economic and diplomatic performance, but are also influenced by individual awareness of salient political issues, the contents of the (...) news, and their own perceived influence on politics. We test the theoretical hypotheses using Taiwan's Election and Democratization Study panel survey data. The statistical results support our theoretical hypotheses and show that when President Ma's performance did not meet respondents media exposure and political efficacy are significantly associated with the change in their opinions of Ma. (shrink)

Recent corporate disgraces and corruption have heightened concerns about ethically questionable behavior in business. The construct of ethically questionable behavior is an under-portrayed area of management field research, and deserves further studying, especially in sales positions. This study uses four variables from the human resource management field to explain the ethically questionable behavior of sales representatives in the pharmaceutical industry. These variables include frame pattern, commission structure, behavior control type, and marketing norm perceptions. This work uses a 2  2 (...)  2  2 subject experimental design, and 328 fully completed questionnaires for logistic regression analysis. Results suggest that a medical representative in a loss frame, in a high commission structure, in loose behavior control, and in a low perception of marketing norm, is more likely affected by heuristic biases and make an ethically questionable choice. (shrink)

For knowledge- and invention-based industries, scholars have introduced the firm value, which is composed of traditional financial capital and intangible intellectual capital, and Tobin’s Q, which is the commonly used approach for intellectual capital valuation. Scholars have thus evaluated firm valuation appropriately by considering corporate governance. This study applies the multi-regression model to present a discussion on the value relevance of intellectual capital and corporate governance concerning the tourism industry in Taiwan. The results show that intellectual capital is positively related (...) to firm valuation, and that corporate governance influences the positive relationship between intellectual capital and firm valuation. The tourism industry must focus on intellectual capital and corporate governance. (shrink)