Business Ethics, the Environment & Responsibility, EarlyView.

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 17-32, January 2022.

Integrating the behavioral theory of the firm and agency theory, this study is the first to examine the antecedents of firms' choice to disclose low-quality accounting information from the perspective of performance persistence below aspirations. Based on empirical data of 31,326 firm-annual observations involving 3584 listed companies for the 2007–2021 period, we find that firms actively reduce accounting information reliability and comparability in the presence of performance persistence below aspirations. Furthermore, we find that CEO-CFO surname ties enhance the negative effect (...) of performance persistence below aspirations on accounting information comparability. Finally, we find that agency costs play a mediating role in the relationship that performance persistence below aspirations has with accounting information reliability and comparability. This study is the first to examine performance persistence below aspirations and accounting information reliability and comparability. Meanwhile, this study provides important insights for policymakers to improve the quality of capital market information and for shareholders to improve the quality of corporate governance. (shrink)

The relationship between analysts' forecasts and corporate fraud is a vital theoretical and practical question that needs to be clarified. Based on a strict distinction between negative performance gaps relative to analyst forecasts (negative forecast gaps hereinafter) and analyst coverage, this study investigates the influence of analyst forecasts on corporate fraud from a panoramic perspective. Using panel data on listed companies in China from 2008 to 2019, we find that short-term performance pressure caused by negative forecast gaps is significantly positively (...) correlated with firms’ possibility for fraudulent behavior. However, this positive correlation is weaker in state-owned enterprises than in their non-state-owned counterparts. Further, as a key external governance mechanism, analyst coverage enhances the negative moderator effect of state ownership on the positive relationship between negative forecast gaps and the likelihood of corporate fraud. (shrink)

Academic experience has been found to significantly impact on the attitudes and behaviors of managerial decision-makers, which in turn influences corporate strategic decisions. However, the impact of academic decision-makers on corporate ethical decisions, particularly corporate social irresponsibility (CSIR), has yet to receive due attention to date. In this study, we integrate the upper echelons theory and managerial discretion literature to examine whether and when academic CEOs (CEOs with academic experience) influence corporate social irresponsibility (CSIR). First, we suggest that academic CEOs (...) discourage CSIR because they have higher moral standards; thus, their companies are less likely to engage in CSIR activities. In addition, we propose that negative attainment discrepancy (slack resources) reduces (enhances) academic CEOs' managerial discretion to incorporate their ethical preferences into their decisions, thereby weakening (enhancing) the above relationship. This study is the first to examine the relationship between academic CEOs and CSIR. Additionally, the empirical findings of this study offer crucial insights for shareholders and policymakers to prevent or mitigate CSIR effectively. (shrink)

Research based on the behavioral theory of the firm (BTOF) argues that firms will actively adopt strategic actions to respond to performance that falls below aspirations, that is performance shortfalls. However, most previous studies have focused on market-related strategic actions, paying less attention to the impact of performance shortfalls on non-market-related strategic actions, especially corporate social responsibility (CSR) and corporate social irresponsibility (CSI). In this study, we propose that firms facing performance shortfalls are likely to reduce CSR levels and increase (...) CSI levels. In addition, we also propose that board characteristics (board size, board age and board tenure) have a significant moderating effect on the above relationship. Empirical analyses based on an unbalanced panel data of China's listed firms from 2010 to 2018 show that our arguments are largely supported. (shrink)

The unsafe behavior of construction workers is one of the most important and direct causes of safety accidents. Managers usually develop effective incentives aimed at regulating worker safety behavior. Due to the large number of workers in construction projects, there are multiple differences in fairness preference, risk preference and ability level, which will lead to the complex effect of the traditional mechanism to regulate workers’ safety behavior. In order to improve the effectiveness of incentive measures for worker safety behavior, this (...) paper takes into account the multiple differences of individual workers’ fairness preference, risk preference and ability level, based on the tournament mechanism to construct a competition incentive model. By designing a tournament reward and salary distribution for heterogeneous workers, the occurrence of unsafe behaviors can be reduced. The study found that in terms of the optimal level of safety investment, workers with risk aversion attitude generally invest higher than that of workers with risk preference, no matter whether they have a strong fairness preference or not; In terms of the distribution of tournament rewards, workers with a risk aversion attitude and a higher level of fairness preference need to be given higher incentives. (shrink)

While rules and exemplars are usually viewed as opposites, this paper argues that they form end points of the same distribution. By representing both rules and exemplars as (partial) trees, we can take into account the fluid middle ground between the two extremes. This insight is the starting point for a new theory of language learning that is based on the following idea: If a language learner does not know which phrase‐structure trees should be assigned to initial sentences, s/he allows (...) (implicitly) for all possible trees and lets linguistic experience decide which is the “best” tree for each sentence. The best tree is obtained by maximizing “structural analogy” between a sentence and previous sentences, which is formalized by the most probable shortest combination of subtrees from all trees of previous sentences. Corpus‐based experiments with this model on the Penn Treebank and the Childes database indicate that it can learn both exemplar‐based and rule‐based aspects of language, ranging from phrasal verbs to auxiliary fronting. By having learned the syntactic structures of sentences, we have also learned the grammar implicit in these structures, which can in turn be used to produce new sentences. We show that our model mimicks children’s language development from item‐based constructions to abstract constructions, and that the model can simulate some of the errors made by children in producing complex questions. (shrink)

本书从道德信仰与现时代的关系切入,分析道德信仰的本质、确立与演变、功能及其道德信仰与道德的重建等。.

How is scientific knowledge used, adapted, and extended in deriving phenomena and real-world systems? This paper aims at developing a general account of 'applying science' within the exemplar-based framework of Data-Oriented Processing (DOP), which is also known as Exemplar-Based Explanation (EBE). According to the exemplar-based paradigm, phenomena are explained not by deriving them all the way down from theoretical laws and boundary conditions but by modelling them on previously derived phenomena that function as exemplars. To accomplish this, DOP proposes to (...) maintain a corpus of derivation trees of previous phenomena together with a matching algorithm that combines subtrees from the corpus to derive new phenomena. By using a notion of derivational similarity, a new phenomenon can be modelled as closely as possible on previously explained phenomena. I will propose an instantiation of DOP which integrates theoretical and phenomenological modelling and which generalises over various disciplines, from fluid mechanics to language technology. I argue that DOP provides a solution for what I call Kuhn's problem and that it redresses Kitcher's account of explanation. (shrink)

Review of works on philosophy written by Mongolian authors, dealing with Western (European) scholars.

Faith music has existed with the emergence of belief since the archaic period and has been a tool in showing devotion to the sacred in almost all beliefs. Music is sometimes used individually, sometimes together with collective rituals, sometimes only with human voices, sometimes only with instruments and sometimes with musical accompaniment, in order to spread the belief, convey religious information and reinforce the teachings, purify, communicate with the spirits and present their devotion to them. In the study, the hymn (...) "Ya Hannân Ya Mennan", which was performed in the tarawih prayers during Ramadan for centuries and constituted the ancient tradition of a city, was evaluated ethnomusicologically within the ethnology of faith music. The hymn "Ya Hannân", which is a type of Ramadan hymns, has settled in the memory of the people and created a culture as the public hymn used in mosque music during Ramadan in the city. It is so embedded in the cultural codes of the divine city that it is seen as a part of the tarawih prayer for some people, especially children, who have not left the province. When people who grew up with this culture go to the tarawih prayer outside of Sivas, they expect to listen to the hymn "Ya Hannân" in their sense of belonging when the hymns begin. It also concerns the discipline of sociology of religion because of the hymn that costs the whole city. (shrink)

Airway mucin secretion is important pathophysiologically and as a model of polarized epithelial regulated exocytosis. We find the trafficking protein, SNAP23, selectively expressed in secretory cells compared with ciliated and basal cells of airway epithelium by immunohistochemistry and FACS, suggesting that SNAP23 functions in regulated but not constitutive epithelial secretion. Heterozygous SNAP23 deletant mutant mice show spontaneous accumulation of intracellular mucin, indicating a defect in baseline secretion. However mucins are released from perfused tracheas of mutant and wild-type mice at the (...) same rate, suggesting that increased intracellular stores balance reduced release efficiency to yield a fully compensated baseline steady state. In contrast, acute stimulated release of intracellular mucin from mutant mice is impaired whether measured by a static imaging assay 5 min after exposure to the secretagogue ATP or by kinetic analysis of mucins released from perfused tracheas during the first 10 min of ATP exposure. Together, these data indicate that increased intracellular stores cannot fully compensate for the defect in release efficiency during intense stimulation. The lungs of mutant mice develop normally and clear bacteria and instilled polystyrene beads comparable to WT mice, consistent with these functions depending on baseline secretion that is fully compensated. (shrink)

This paper deals with the problem of derivational redundancy in scientific explanation, i.e. the problem that there can be extremely many different explanatory derivations for a natural phenomenon while students and experts mostly come up with one and the same derivation for a phenomenon (modulo the order of applying laws). Given this agreement among humans, we need to have a story of how to select from the space of possible derivations of a phenomenon the derivation that humans come up with. (...) In this paper we argue that the problem of derivational redundancy can be solved by a new notion of “shortest derivation”, by which we mean the derivation that can be constructed by the fewest (and therefore largest) partial derivations of previously derived phenomena that function as “exemplars”. We show how the exemplar-based framework known as “Data-Oriented Parsing” or “DOP” can be employed to select the shortest derivation in scientific explanation. DOP’s shortest derivation of a phenomenon maximizes what is called the “derivational similarity” between a phenomenon and a corpus of exemplars. A preliminary investigation with exemplars from classical and fluid mechanics shows that the shortest derivation closely corresponds to the derivations that humans construct. Our approach also proposes a concrete solution to Kuhn’s problem of how we know on which exemplar a phenomenon can be modeled. We argue that humans model a phenomenon on the exemplar that is derivationally most similar to the phenomenon, i.e. the exemplar from which the largest subtree(s) can be used to derive the phenomenon. (shrink)

These days paradoxes seem to be all around us, constantly produced under the impetus of new technologies but tending to dissolve no less quickly at the instigation of these same technologies. Everything that was considered durable (concepts, organizations, ideas) tends to shift towards immediacy, as if long-term memory can and must become instantaneous memory. New technologies, especially the various networks and mobile telephones, fit less and less into established frames of reference. They go so far as to break with the (...) very notion of a frame, and thus place us in a movement of continuous and chaotic knowledge that the author has dubbed rheomorphism. The Web is increasingly oriented towards interaction among users, and the creation of rudimentary social networks that can provide content that makes good use of the network effects, with or without real visual and interactive rendering of web pages. In this sense, current websites act more as points of presence, or Web portals centred on the user rather than on traditional websites that were more or less static pages of data. (shrink)

We argue that van der Velde's & de Kamps's model does not solve the binding problem but merely shifts the burden of constructing appropriate neural representations of sentence structure to unexplained preprocessing of the linguistic input. As a consequence, their model is not able to explain how various neural representations can be assigned to sentences that are structurally ambiguous.

Though fields such as art history, the history of philosophy, and intellectual history have been around for a long time, the author's interest is in the history of what scholars in all of these fields are doing in common. This book looks beyond the humanities to the practice of disciplined inquiry more generally, bringing together the history of the humanities and the sciences under the guise of a unified search for patterns.

Unlike basic sciences, scientific research in advanced technologies aims to explain, predict, and describe not phenomena in nature, but phenomena in technological artefacts, thereby producing knowledge that is utilized in technological design. This article first explains why the covering‐law view of applying science is inadequate for characterizing this research practice. Instead, the covering‐law approach and causal explanation are integrated in this practice. Ludwig Prandtl’s approach to concrete fluid flows is used as an example of scientific research in the engineering sciences. (...) A methodology of distinguishing between regions in space and/or phases in time that show distinct physical behaviours is specific to this research practice. Accordingly, two types of models specific to the engineering sciences are introduced. The diagrammatic model represents the causal explanation of physical behaviour in distinct spatial regions or time phases; the nomo‐mathematical model represents the phenomenon in terms of a set of mathematically formulated laws. (shrink)

Whether firms in transition economies undertake corporate social responsibility (CSR) is an important research topic in business ethics. Applying the middle-status conformity perspective, this study uses listed companies in the transition economy of China from 2010 to 2020 to assess the influence of social status on CSR conformity. The empirical findings revealed an inverted U-shaped relationship between social status and CSR conformity. That is, firms with low- or high-level status were less inclined to adopt CSR practices than the firms with (...) a more middling status. Moreover, performance expectation gaps strengthened, while managerial ability flattened, the aforementioned inverted U-shaped relationship. This study sheds new light on the complicated motives for firms in transition economies to adopt CSR practices and further substantiates the boundary conditions of the curvilinear relationship between social status and CSR conformity. (shrink)

As the aging population, including frail older people, continues to grow in Mainland China, quality of life and end-of-life care for frail older people has attracted much attention. Advance care planning is an effective way to improve end-of-life care for people with advanced diseases, and it is widely used in developed countries; however, it is a new concept in Mainland China. The effects of advance care planning and its acceptability in Mainland China are uncertain because of its culture-sensitive characteristics. The (...) objective of this article is to discuss the serious social issue of caring for frail older people and illustrate the possibility of implementing advance care planning in nursing homes in Mainland China through a review of relevant literature, which will focus on legislation, healthcare system engagement, public engagement, and cultural issues. Recommendations to promote and implement advance care planning include choosing nursing homes as a proper setting, establishing an ethical climate, and enhancing public awareness. (shrink)

Background: Frailty is a natural consequence of the aging process. With the increasing aging population in Mainland China, the quality of life and end-of-life care for frail older people need to be taken into consideration. Advance Care Planning has also been used worldwide in long-term facilities, hospitals and communities to improve the quality of end-of-life care, increase patient and family satisfaction, and reduce healthcare costs and hospital admissions in Western countries. However, it has not been practiced in China. Research objective: (...) This study aimed to evaluate the effectiveness of a modified Advance Care Planning intervention in certainty of end-of-life care, preferences for end-of-life care, quality of life concerns, and healthcare utilization among frail older people. Research design: This study used a quasi-experimental design, with a single-blind, control group, pretest and repeated posttest approach. Participants and research context: A convenience sample of 74 participates met the eligibility criteria in each nursing home. A total of 148 frail older people were recruited in two nursing homes in Zhejiang Province, China. Ethical considerations: The study received ethical approval from the Clinical Research Ethics Committee, the Faculty of Medicine, and The Chinese University of Hong Kong, CREC Ref. No: 2016.059. Findings: The results indicated the Advance Care Planning programme was effective at increasing autonomy in decision making on end-of-life care issues, decreasing decision-making conflicts over end-of-life care issues, and increasing their expression about end-of-life care. Discussion: This study promoted the participants’ autonomy and broke through the inherent custom of avoiding talking about death in China. Conclusion: The modified Advance Care Planning intervention is effective and recommended to support the frail older people in their end-of-life care decision in Chinese society. (shrink)

BackgroundEthically challenging critical events and decisions are common in nursing homes. This paper presents nursing home doctors’ descriptions of how they include the patient and next of kin in end-of-life decisions.MethodsWe performed ten focus groups with 30 nursing home doctors. Advance care planning; aspects of decisions on life-prolonging treatment, and conflict with next of kin were subject to in-depth analysis and condensation.ResultsThe doctors described large variations in attitudes and practices in all aspects of end-of-life decisions. In conflict situations, many doctors (...) were more concerned about the opinion of next of kin than ensuring the patient’s best interest.ConclusionsMany end-of-life decisions appear arbitrary or influenced by factors independent of the individual patient’s values and interests and are not based on systematic ethical reflections. To protect patient autonomy in nursing homes, stronger emphasis on legal and ethical knowledge among nursing home doctors is needed. (shrink)

The problem of other minds has a distinguished philosophical history stretching back more than two hundred years. Taken at face value, it is an epistemological question: it concerns how we can have knowledge of, or at least justified belief in, the existence of minds other than our own. In recent decades, philosophers, psychologists, neuroscientists, anthropologists and primatologists have debated a related question: how we actually go about attributing mental states to others (regardless of whether we ever achieve knowledge or rational (...) justification in this domain). Until the mid-nineties, the latter debate – which sometimes goes under the name of the “mindreading” debate – was characterized by a fairly clear-cut opposition between two theoretical outlooks: “theory-theory” (TT) and “simulation theory” (ST). Theory-theorists typically argued that we attribute mental states to others on the basis of a “theory of mind” that is either constructed in early infancy and subsequently revised and modified (Gopnik 1996), or else is the result of maturation of innate mindreading “modules” (Baron-Cohen 1995). (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Morality in Flux: Medical Ethics Dilemmas in the People's Republic of ChinaRen-Zong Qiu (bio)IntroductionModern China is undergoing a fundamental change from a monolithic society to a rather pluralistic one. It is a long and winding road. Marxism is facing various challenges as the influence of Western culture increases. Confucianism is still deeply entrenched in the Chinese mind but various religions, including Buddhism, Islam, and Christianity are experiencing a revival. (...) Almost fifty minorities coexist in the country in addition to the majority Han people. Tension and conflict are inevitable as diverse—and sometimes incompatible—values come to the fore at this historic juncture. Many fields, including medicine, face new challenges, and in this environment the field of bioethics is flourishing.Like many countries, China is groping with the effects of new medical technology and skyrocketing health care costs. But in the context of the Chinese sociocultural environment, some unique—as well as more familiar—issues arise. None of the classic texts provide ready-made answers to these dilemmas; we must find the answers ourselves. The only reasonable way to resolve the conflicts between opposing values is through dialogue, consultation, and negotiation among the various social and cultural groups.The bioethical dilemmas receiving the most attention in China now relate to the two ends of life: birth and death. On one end are issues relating to reproductive technology, especially birth control and family planning; at the other end is euthanasia.Dilemmas Surrounding Reproductive TechnologyAccording to traditional Chinese belief, not having a child results from not having virtue. In fact, the most serious violation of the Confucian [End Page 16]principle of filial piety is to be without offspring. A Chinese man without a child experiences heavy psychological pressure, and the burden is especially onerous for women because infertility is always blamed on the wife. Wives who do not bear a child are stigmatized and mistreated—even abused—in families that stick to traditional values.In China today, this widely held belief is colliding with another reality: an apparent increase in infertility among newly-married couples. The rate may be about 5 percent. These couples turn to doctors for help.Artificial insemination by donor (AID) and by husband is now widely practiced. Eleven provinces have established sperm banks, and private doctors are performing AID for considerable fees. But procedures to address legal and ethical problems associated with the procedure have lagged behind. With the exception of a few centers in large cities, AID is undertaken without established procedures or policies relating to the selection of donors and recipients, records about those involved, or clarification of the status of the child. The legal status of the child remains unresolved.The status of the child within the community is also unresolved as traditional values clash with the application of modern technology to childbearing. The case of "The Child Who Did Not Belong" (see box), illustrates how an AID child is not accepted by the family that embraces traditional values because he is not the husband's biological child.In vitro fertilization (IVF) is another alternative. Two IVF centers are in operation, one in Beijing and the other in Changsha, and both have succeeded in producing live births. This technology has received considerable media attention and is generally accepted even among those with traditional views.But much of this medical technology is not widely accessible—especially in rural areas—and so some infertile couples resort to surrogate motherhood to ensure an heir. An infertile couple enters into a contract with a woman who has intercourse with the husband in order to bear a child for the couple. This practice is called "borrowing a wife." In some villages, the "borrowed wife" receives as much as 10,000 yuan (five times a professor's monthly salary or about $250) for a girl and double that for a boy.But the more common and thorny problems involved with the beginning of life relate to birth control, family planning, and the "one couple, one child" policy that the Chinese government instituted to curb overpopulation. The goal of that policy is to prevent China's population from exceeding 1.2 billion in the year 2000... (shrink)

This paper reviews the practice of late abortion in China and summarizes the arguments for morally justifying the ‘one couple, one child’ policy.

The Chinese public medical care system was established after the 1949 revolution. However, there is no necessary connection between Marxism and the public medical care system; and although the current system may be reasonable from an historical point of view, it can no longer be justified ethically as an all-embracing medical system, since it does not provide equitable health care for the people. Keywords: Marxism-Leninism, Chinese health care, People's Republic of China, equitable health care, public health care, bioethics CiteULike Connotea (...) Del.icio.us What's this? (shrink)

This essay discusses the ethics of traditional Chinese medicine. After a brief remark on the history of traditional Chinese medical ethics, the author outlines the Confucian ethics which formed the cultural context in which traditional Chinese medicine was evolving and constituted the core of its ethics. Then he argued that how Chinese physicians applied the principles of Confucian ethics in medicine and prescribed the attitude a physician should take to himself, to patients and to his colleagues. In the last part (...) of the essay he discusses the characteristics of traditional Chinese medical ethics. Keywords: Confucian, China, humaneness, compassion, virtues CiteULike Connotea Del.icio.us What's this? (shrink)