Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures and earnings quality in the context of corporate ethical value and culture. We posit that sustainability disclosures of environmental, social, and governance (ESG) performance reports are linked to earnings quality, because of the importance of both earnings quality and ESG sustainability disclosures to investors and (...) trustworthiness of corporate reporting. We collect our sample of 35,110 firm-year observations between 1999 and 2015. Using both difference-in-difference tests and OLS regression, we find that sustainability disclosure quantity is positively associated with innate earnings quality and negatively correlated with discretionary earnings quality in mitigating managerial earnings manipulation and unethical opportunistic reporting behavior. Further tests illustrate that sustainability disclosure quality can strengthen the positive relation between innate earnings quality and sustainability disclosure quantity and mitigate the negative relation between discretionary earnings quality and sustainability disclosure quantity. Finally, additional tests suggest that the relation between earnings quality and sustainability disclosure quantity is moderated by corporate structure and prior-year sustainability performance. Our results provide policy, practical, and research implications as ESG sustainability reporting is being integrated into corporate culture and business models. (shrink)

‘Individualized medicine’ is an emerging paradigm in clinical life science research. We conducted a socio-empirical interview study in a leading German clinical research group, aiming at implementing ‘individualized medicine’ of colorectal cancer. The goal was to investigate moral and social issues related to physician–patient interaction and clinical care, and to identify the points raised, supported and rejected by the physicians and researchers. Up to now there has been only limited insight into how experts dedicated to individualized medicine view its problems. (...) Interviews with researchers and clinicians were based on a prestructured questionnaire. The content analysis revealed a broad spectrum of opinions. Major findings were disappointments with the limits of the current therapy regimen and clinical practice; problematic impacts on physician–patient relationship; and an informed consent procedure which is mainly based on paternalistic assumptions. According to our analysis, major problems will be uncertainties related to the biomarker's sensitivity and specificity, and the identification of ‘non-responders’. However, the findings also indicate that experts expect evidence-based medicine to replace decisions based on gut feeling or hierarchical structures. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Monasticism, Buddhist and Christian: The Korean ExperienceJames A. Wiseman OSBMonasticism, Buddhist and Christian: The Korean Experience. Edited by Sunghae Kim and James W. Heisig. Louvain Theological and Pastoral Monographs 38. Leuven: Peeters; Grand Rapids: Eerdmans, 2008. 201 pp.In order to evaluate Monasticism, Buddhist and Christian properly, one must know something about its origin. The principal editor, Sunghae Kim, is director of the Seton Interreligious Research Center in Seoul, (...) a center that regularly sponsors interreligious dialogues at a scholarly level. In addition to those dialogues, the center also organizes a series of monthly lectures for the public at large, held each year around a specific theme. The chapters of this book were, with one exception, originally given in the 1995 lecture series and later translated from Korean into English. For that reason, most of the material will already be quite familiar to specialists in the Buddhist and Christian traditions and will at times seem to offer generalizations that would be accurate enough for presentations to the general public but would need various qualifications and nuances to meet the more rigorous standards of scholars.The first two chapters are broadly introductory. In the first, Sunghae Kim gives a brief overview of the renunciatory life in six major religions (Hinduism, Buddhism, Daoism, Judaism, Christianity, and Islam). She concludes that “in terms of strict renunciation of possessions, family, and pursuit of the ego, Hinduism, Buddhism, Christianity, and Daoism stand out” (p. 35), with Buddhism and Christianity in particular being characterized by highly developed forms of monasticism per se. Bernard Senécal, a Canadian Jesuit who teaches Buddhist studies at Sogang University in Seoul, wrote the following chapter, “Korean Buddhism Today and Its Encounter with Christianity,” specifically for this book. The eight chapters that follow are the heart of the book. Jaemoon Yun, the abbot of the Korean Buddhist monastery in Chung-ju, has chapters on the history of the Buddhist monastic precepts, on nonpossession and the use of property in the saṅgha, on the organizational structure of the saṅgha, and on the homeless life and the Buddhist practice of compassion. Following each of these four chapters is one by the Benedictine monk Thomas Timpte on the corresponding topic in Christian monastic life as found in the Roman Catholic Church. A short final chapter by Younghae Yun, a professor of Buddhist studies and comparative religion at Gongguk University in Kyeong-ju, highlights a few characteristics of Buddhist and Christian life. Rather than comment on material from each chapter, I [End Page 228] will discuss in this review three points that struck me as particularly interesting and/or controversial.At the beginning of the first of his four chapters, “The History and Spirit of Christian Monastic Rules,” Thomas Timpte rightly devotes several pages to clarifying terminology. The details need not concern us here, but in general monks and nuns in the Catholic Church make public profession of the “evangelical counsels” of poverty, celibacy (sometimes called chastity), and obedience; in addition, they practice some degree of enclosure (“separation from the world”) and (except for the relatively few who are hermits) live in community. Timpte notes that although there have been men and women who practiced the evangelical counsels since New Testament times, the formal institution of Christian monastic life arose in the eastern part of the Mediterranean only around the year 300. For that reason, he argues that monasticism cannot be considered central to the Church in an institutional sense, whereas monasticism was an essential part of Buddhism from the beginning, the Buddha himself and his earliest followers all having been monks. This is one of the points about which Younghae Yun disagrees with Timpte, for the Buddhist scholar claims that even though Buddhist monks and nuns, like their Christian counterparts, take vows (precepts), and in some sense live apart from society at large, such a way of life itself “is neither essential nor central” in Buddhism (p. 185). Younghae Yun bases his argument on the fact that the Buddha considered such practices as only “a means to achieve enlightenment” and that enlightenment itself is not the true raison d’être of Buddhism but is rather a way of facilitating... (shrink)

Luigi Gioia provides a fresh description and analysis of Augustine's monumental treatise, De Trinitate, working on a supposition of its unity and its coherence from structural, rhetorical, and theological points of view. The main arguments of the treatise are reviewed first: Scripture and the mystery of the Trinity; discussion of 'Arian' logical and ontological categories; a comparison between the process of knowledge and formal aspects of the confession of the mystery of the Trinity; an account of the so called 'psychological (...) analogies'. These topics hold a predominantly instructive or polemical function. The unity and the coherence of the treatise become apparent especially when its description focuses on a truly theological understanding of knowledge of God: Augustine aims at leading the reader to the vision and enjoyment of God the Trinity, in whose image we are created. This mystagogical aspect of the rhetoric of De Trinitate is unfolded through Christology, soteriology, doctrine of the Holy Spirit and doctrine of revelation. At the same time, from the vantage point of love, Augustine detects and powerfully depicts the epistemological consequences of human sinfulness, thus unmasking the fundamental deficiency of received theories of knowledge. Only love restores knowledge and enables philosophers to yield to the injunction which resumes philosophical enterprise as a whole, namely 'know thyself'. (shrink)

Published in German during the last 15 years, the 13 essays in this volume provide readers with valuable knowledge of the much discussed theme of hermeneutics today. Gadamer was an early student of Martin Heidegger and has been a lifelong friend and interpreter. These essays are an outgrowth of Gadamer's Truth and Method. They can be understood, however, independently of it. Gadamer's standpoint is a blend of Hegel's and Heidegger's, with his own independent development in part. The book contains a (...) long and highly competent introduction by the editor, David E. Linge, who has translated most of the essays. - Choice, on back cover. (shrink)

Prior research indicates that managers’ dark personality traits increase their tendency to engage in disruptive and unethical organizational behaviors including accounting earnings management. Other research suggests that the prevalence of dark personalities in management may represent an accidental byproduct of selecting managers with accompanying desirable attributes that fit the stereotype of a “strong leader.” Our paper posits that organizations may hire some managers who have dark personality traits because their willingness to push ethical boundaries aligns with organizational objectives, particularly in (...) the accounting context where ethical considerations are especially important. Using several validation studies and experiments, we find that experienced executives and recruiting professionals favor hiring a candidate with dark personality traits into an accounting management position over an otherwise better-qualified candidate when the hiring organization faces pressure to manage earnings. Our results help to illuminate why individuals with dark personality traits may effectively compete for high-level accounting positions. (shrink)

The explosion of multiomics data poses new challenges to existing data mining methods. Joint analysis of multiomics data can make the best of the complementary information that is provided by different types of data. Therefore, they can more accurately explore the biological mechanism of diseases. In this article, two forms of joint nonnegative matrix factorization based on the sparse and graph Laplacian regularization method are proposed. In the method, the graph regularization constraint can preserve the local geometric structure of data. (...) L 2,1 -norm regularization can enhance the sparsity among the rows and remove redundant features in the data. First, SG-jNMF1 projects multiomics data into a common subspace and applies the multiomics fusion characteristic matrix to mine the important information closely related to diseases. Second, multiomics data of the same disease are mapped into the common sample space by SG-jNMF2, and the cluster structures are detected clearly. Experimental results show that SG-jNMF can achieve significant improvement in sample clustering compared with existing joint analysis frameworks. SG-jNMF also effectively integrates multiomics data to identify co-differentially expressed genes. SG-jNMF provides an efficient integrative analysis method for mining the biological information hidden in heterogeneous multiomics data. (shrink)

The Hungarian health care system is scheduled to undergo dramatic structural changes, emphasizing preventive medicine, health education, and competition among providers. Keywords: cost control, health care reform, health education, Hungary, market system, preventive medicine CiteULike Connotea Del.icio.us What's this?

Luigi Gioia provides a fresh description and analysis of Augustine's monumental treatise, De Trinitate, working on a supposition of its unity and its coherence from structural, rhetorical, and theological points of view. The main arguments of the treatise are reviewed first: Scripture and the mystery of the Trinity; discussion of 'Arian' logical and ontological categories; a comparison between the process of knowledge and formal aspects of the confession of the mystery of the Trinity; an account of the so called 'psychological (...) analogies'. These topics hold a predominantly instructive or polemical function. The unity and the coherence of the treatise become apparent especially when its description focuses on a truly theological understanding of knowledge of God: Augustine aims at leading the reader to the vision and enjoyment of God the Trinity, in whose image we are created. This mystagogical aspect of the rhetoric of De Trinitate is unfolded through Christology, soteriology, doctrine of the Holy Spirit and doctrine of revelation. At the same time, from the vantage point of love, Augustine detects and powerfully depicts the epistemological consequences of human sinfulness, thus unmasking the fundamental deficiency of received theories of knowledge. Only love restores knowledge and enables philosophers to yield to the injunction which resumes philosophical enterprise as a whole, namely 'know thyself'. (shrink)

In this study, we built and tested a theoretical model to determine how ethical leadership affects team creativity among teams composed of different characteristics. Following social learning theory and an antecedent–benefit–cost framework, we conducted analyses of multisource data from 50 team supervisors and 186 employees, which revealed an inverted U-shaped relationship between ethical leadership and team creativity. The teams exhibited more creativity when there was a moderate level of ethical leadership than when there were very low or very high levels. (...) Moreover, from an interactional perspective, we found that team faultlines significantly moderated the curvilinear relationship between ethical leadership and team creativity such that the inverted U-shaped relationship was more significant among teams with weak team faultlines. The theoretical and practical implications of these findings are discussed. (shrink)

Background The Patient Right to Autonomy Act (PRAA), implemented in Taiwan in 2019, enables the creation of advance decisions (AD) through advance care planning (ACP). This legal framework allows for the withholding and withdrawal of life-sustaining treatment (LST) or artificial nutrition and hydration (ANH) in situations like irreversible coma, vegetative state, severe dementia, or unbearable pain. This study aims to investigate preferences for LST or ANH across various clinical conditions, variations in participant preferences, and factors influencing these preferences among urban (...) residents. Methods Employing a survey of legally structured AD documents and convenience sampling for data collection, individuals were enlisted from Taipei City Hospital, serving as the primary trial and demonstration facility for ACP in Taiwan since the commencement of the PRAA in its inaugural year. The study examined ADs and ACP consultation records, documenting gender, age, welfare entitlement, disease conditions, family caregiving experience, location of ACP consultation, participation of second-degree relatives, and the intention to participate in ACP. Results Data from 2337 participants were extracted from electronic records. There was high consistency in the willingness to refuse LST and ANH, with significant differences noted between terminal diseases and extremely severe dementia. Additionally, ANH was widely accepted as a time-limited treatment, and there was a prevalent trend of authorizing a health care agent (HCA) to make decisions on behalf of participants. Gender differences were observed, with females more inclined to decline LST and ANH, while males tended towards accepting full or time-limited treatment. Age also played a role, with younger participants more open to treatment and authorizing HCA, and older participants more prone to refusal. Conclusion Diverse preferences in LST and ANH were shaped by the public’s current understanding of different clinical states, gender, age, and cultural factors. Our study reveals nuanced end-of-life preferences, evolving ADs, and socio-demographic influences. Further research could explore evolving preferences over time and healthcare professionals’ perspectives on LST and ANH decisions for neurological patients.. (shrink)

Uncertainty for policy makers is not new but the pressure to make decisions under conditions of uncertainty is perhaps greater than ever. The arrival of new scientific developments such as pharmacogenetics offers potentially great benefits . They have passionate supporters as well as doubters. The evidence is often extensive but unclear and policy makers may find themselves under pressure to make decisions before they feel that the evidence is compelling.The UK is particularly well placed to play a leading role in (...) the development of pharmacogenetics and is equally well placed to derive the benefits to both health and wealth that could flow from this. However, the uncertainties threaten to overwhelm the capacity of policy makers to act effectively. The uncertainties are both about the context within which the science and delivery of pharmacogentics is being developed and about the interests that could be served. This paper maps these uncertainties and concludes with some suggestions, drawing on deliberative democracy and futures thinking, as to how policy makers might manage the tensions and dilemmas they face by moving from an unstable, emergent policy arena to a more stable one. (shrink)

Using Bakhtin's notion of polyphony, this study explored the discussion of the end-of-life issues in the Course on Life and Death Education in one Chinese university. Ethnographic methods were adopted to investigate the collision between the classroom voices and the voices of the mainstream culture on end-of-life in the process of developing students' attitudes toward death. The findings revealed that “to understand death” involved challenging the voice of “strangeness and fear of death”; “honestly facing up to and accepting the feelings (...) of the fear, pain, and helplessness” was the response to “be brave”; and the goal “to die peacefully” resisted the notion of “extending life at any cost.” Through the collision between these voices, students developed their attitudes toward death in facing, understanding, accepting, and choosing how to die. The analysis further revealed that providing only one “answer” to death by the teacher is not sufficient or effective to foster students' attitudes toward death because the students are a diverse group holding different views on the end-of-life issues, which demonstrated the importance of creating dialogues in the life and death education. (shrink)

The antithesis of proletarian and bourgeois thinking on the questions of class and class struggle has been obvious from the beginning. The bourgeoisie have never properly explained why class and class struggle exist in society. At the time when they became reactionary, they did their utmost to obfuscate the class contradictions in capitalist society. Bourgeois sociology, which seeks to maintain the advantages of the bourgeois class, has made a concentrated effort to reproach such views; moreover, it has become one of (...) the ideological weapons of the modern-day bourgeoisie in their struggle against Marxism-Leninism. (shrink)

本书内容包括：启蒙早期的欧洲大陆与英国、转写与翻译说明、英文转写与中文译稿、洛克现存书信简介、洛克书信中关于中国的部分、洛克早期未刊作品与中国、洛克藏书概述、洛克的中国藏书等。.

- A powerful defence of religion in which the author draws upon his wide knowledge of the world religions.- One of the greatest ironies of the modern world is that its most ardent champions are the blindest to the real assets of the times.

Studies on the chronology of ancient books are a form of basic research. They involve complex causes and factors that have to do with the formation of ancient books, include many of the mysteries and secrets of hermeneutics, and are a matter that deserves repeated study and research. In the past, the "doubting of antiquity" school of thought viewed ancient books with an attitude of universal skepticism, which might well be described as an overall rethinking with regard to ancient books, (...) and which directly affected people's entire cognition of China's ancient civilization. In recent years, however, in the wake of the increasing numbers of archaeological discoveries and deeper studies into ancient history, a change is fermenting in people's views about the chronology of ancient books. Due to geographical proximity and convenience in obtaining materials, a number of scholars on the Chinese mainland are already strongly aware of this change. For instance, Li Xueqin has time and again written articles proposing that a "second rethinking" should be conducted with regard to ancient books.1 However, up to this day, many people have yet to attach sufficient importance to this change . I am therefore raising this issue and conducting a preliminary analysis from all the aspects that it touches upon. (shrink)

PurposeTo examine the influence of family functioning on college students’ loneliness and the mediating effects of core self-evaluation and problematic mobile phone use.MethodsFamily Function Scale, Core Self-evaluation Scale, Problem Mobile Phone Use Scale, and Loneliness Scale were used to investigate 8,524 college students.Results Family functioning positively predicted core self-evaluation and negatively predicted loneliness ; Core self-evaluation negatively predicted problematic mobile phone use and loneliness ; Problematic mobile phone use significantly positively predicted loneliness ; Core self-evaluation and problematic mobile phone use (...) showed a significant chain-mediation effect between family functioning and loneliness.ConclusionThe results are helpful to comprehend the producing mechanism of loneliness and provide a theoretical basis for the intervention of loneliness. (shrink)

本书以“补白”方式选摘梁漱溟的自述、他人的评点等文字。图片的说明也改变通常的模式,尽量使之较为活泼,更具内涵。.

With the high frequency and intensity of worldwide disasters, cause-related marketing campaigns with sudden disasters are becoming increasingly popular. However, little is known about whether and how cause acuteness may influence consumer attitudes. This research aims to extend this research area through investigating the relationship between cause acuteness and consumer attitudes toward the product, as well as its underlying mechanism and boundary conditions. Based on a moral psychology perspective, we propose a theoretical model focusing on the mediating role of moral (...) elevation in influencing consumer attitudes. This model also incorporates product-cause fit and information transparency as moderators underpinning necessary conditions that are likely to lead to positive consumer attitudes. Four empirical studies were conducted to test our model. Our research results reveal that consumers have more positive attitudes toward the product associated with a sudden disaster than with an ongoing tragedy. Furthermore, the positive effect of cause acuteness on consumer attitudes is mediated by enhanced moral elevation, which occurs under the conditions of high product-cause fit and high information transparency. (shrink)