The purpose of this study is to extend prior research on this topic by investigating whether the impact of ownership concentration moderates the link between corporate social performance and financial performance. This study uses a set of unique, hand-collected pollution control data to measure CSP, based on a sample of Taiwanese listed companies during the period from 1996 to 2006. The results of the empirical analysis provide firm support for the idea that the divergence between control rights and the cash (...) flow rights of controlling owners negatively moderates the link between social and short- and long-run FP. (shrink)

This article sets out to undertake a thorough, point-by-point examination of the theory postulated by Campbell (2007), in which an attempt is made to specify the conditions under which corporations may or may not act in socially responsible ways. In order to ensure the overall reliability of our study, and to attempt to provide a new understanding of, and greater insights into, whether corporate social responsibility (CSR) is affected by financial and institutional variables, we empirically investigate a total of 520 (...) financial firms in 34 countries, between the years 2003 and 2005. Our empirical findings are: (i) finns with larger size are more CSR minded, and the financial performance and CSR are not related; (ii) finns would actually act in more socially responsible ways to enhance their competitive advantages when the market competitiveness is more intense; (iii) financial firms in countries with stronger levels of legal enforcement tend to engage in more CSR activities; however, interestingly and rather strikingly, those finns in countries with stronger shareholder rights tend to engage in less CSR activities; and (iv) self-regulation within the financial industry has a significantly positive effect on CSR, with firms being found to act in more socially responsible ways in those countries which have more cooperative employer-employee relations, higher quality management schools, and a better macroeconomic environment. (shrink)

This paper argues that the concept of primal wonder in P4C, proposed by Thomas E. Jackson, can be seen as a “sprout” or seed of intellectual virtue. My understanding of his insight is inspired by Mengzi’s view of moral cultivation and Aristotle’s eudaimonist account of virtue ethics. According to Mengzi, all humans possess four innate sprouts of virtue, and the aim of moral education is to nurture these moral sprouts so that they can grow up into fully ripened virtues. In (...) terms of P4C, Jackson contends that all of us are born already with a special feeling of wonder which he refers to as “primal wonder”. Synthesizing his statement with Mengzi’s agricultural metaphor of moral sprouts, I shall take one step forward by arguing that the innate sense of wonder within every child can be seen as a sprout of virtue. Additionally, once children’s primal wonder has been transformed into a virtue through implementing P4C in the classroom, this admirable character trait, I suggest, should be understood as an intellectual virtue according to Aristotelian virtue ethics. This is because the virtue of wonder can promote children’s intellectual flourishing, which is fully endorsed by Aristotle’s contention that the happiest kind of life is a philosophical one, and that philosophy begins in wonder. In short, if primal wonder as a sprout of intellectual virtue can lead to the highest good for human beings, then one of the main educational goals of doing philosophy with children, I suggest, is to turn their primal wonder into a virtuous habit so that they can live an examined life. (shrink)

This paper conducts a comparative analysis of data governance mechanisms concerning the secondary use of health data in Taiwan and the European Union (EU). Both regions have adopted distinctive approaches and regulations for utilizing health data beyond primary care, encompassing areas such as medical research and healthcare system enhancement. Through an examination of these models, this study seeks to elucidate the strategies, frameworks, and legal structures employed by Taiwan and the EU to strike a delicate balance between the imperative of (...) data-driven healthcare innovation and the safeguarding of individual privacy rights. This paper examines and compares several key aspects of the secondary use of health data in Taiwan and the EU. These aspects include data governance frameworks, legal and regulatory frameworks, data access and sharing mechanisms, and privacy and security considerations. This comparative exploration offers invaluable insights into the evolving global landscape of health data governance. It provides a deeper understanding of the strategies implemented by these regions to harness the potential of health data while upholding the ethical and legal considerations surrounding its secondary use. The findings aim to inform best practices for responsible and effective health data utilization, particularly in the context of medical AI applications. (shrink)

The domestic situation of the past few years shows the practices of employees’ unpaid leave and layoffs and the constant drain on capital, talent, and technologies in hospitality. Owners expect to reduce the losses to as low as possible by saving on human costs. Nevertheless, in face of such a changing environment, hospitality has to accumulate high-quality human capital through systematic investment, sensitive development, and continuous learning and growth to discover competitive advantages through the cultivation of human capital. The pre-service (...) education of new employees could accelerate their familiarity with the operations of the company and their understanding of their job role and duties. More importantly, with good planning, it could make employees feel emphasized with and respected with the result of largely changing their thoughts and working habits. Aiming at supervisors and employees in hospitality in Zhejiang as the research objects, a total of 420 copies of our questionnaire are distributed, and 357 valid copies were retrieved, with a retrieval rate of 85%. According to the results to propose discussions, it is expected to generate systematic and proper education methods for the pre-service education in hospitality, promote the education effectiveness, and promote employees’ capability and organizational performance. (shrink)

Students often face difficulties and experience negative emotions toward second language learning. The affective tutoring system is a next-generation learning approach that can detect the affective status of learning to increase performance. Therefore, for the purposes of this study, an innovative affective mobile language tutoring system was designed to support Japanese language learning. The effects of AMLTS, along with asynchronous discussion, that were intended to improve performance, were examined using a triangulation method. To investigate the effect on emotion, the proposed (...) AMLTS provides a virtual emotion agent that can interact with users and record emotional events, learning assessments, and the results of the interaction into a database. Learning effectiveness evaluations were conducted via two experiments: prototype evaluation and final evaluation. Sixty-three students, all beginners, were invited to use the AMLTS to learn Japanese. The research results show that the proposed AMLTS affective interaction design significantly improves learner engagement and performance. In the emotion feedback analysis and learning process, AMLTS helped students deepen their understanding of the content, enabled them to clearly understand the content, and to engage in peer interaction and experience positive emotions. In the evaluation of system usability, AMLTS reveals good usability for foreign language acquisition. (shrink)

This study investigated how Paul’s Jewish background, including some elements of pre-rabbinical Jewish literature, influenced the letter to the Galatians with regard to the concept of adoption (υἱοθεσία) (Gl 4:1–7). As Paul was writing to a Gentile audience, wanting to persuade them to return to the true gospel, metaphors of adoption, embedded in the understanding of the Graeco-Roman household, became effective communication bridges to reach his audience. Within this framework, Israel’s God was depicted as the caring father of the household, (...) who through his son Jesus Christ redeems all human beings from the status of slaves to that of children with full rights of inheritance. Contribution: God’s redemption is not merely a forensic sense of justification but also the imagery of relationship in the household by which God does not merely set one free from sin by securing us through Jesus Christ into the society of the righteous, but also adopts us into his family. (shrink)

We live in a culture where gender identity and gender roles can be ruled by the social and cultural beliefs that legitimise gender relations. Thus, there is a need to learn and relearn the potentia...

As part of a new focus on sustainability, this study examines the effects of technological attributes, market potential, and environmental factors on the commercialization of technologies. A survey was conducted on two of Taiwan’s promising sustainable high-tech industries—solar photovoltaic (PV) and light emitting diodes (LEDs). We found that if the technologies possess the specific attributes of innovativeness, genericness, simplicity, and compatibility, as required by the potential adopters, the level of market potential will be more favorable and technology commercialization (TC) probability (...) will be higher. In addition, the results of regression analysis indicate that environmental requirements play moderating roles in affecting the relationships between market potential and TC probability. The empirical findings highlight the role of market potential as a mediator between technological attributes and the likelihood of commercialization. Furthermore, environmental factors moderate the influence of market potential on TC. The results of this study can provide firms’ operations with insights into resource allocation, sustainable development, and competitive advantages in an intensely competitive environment. (shrink)

Using logic-laden terms to translate and interpret what the ancient Indian Buddhist thinkers said when we are not sure what they spoke about when they spoke about ‘contradictions’, etc. in natural languages can sometimes make things frustrating. Keeping in mind Wittgenstein’s exhortation, “don’t think, but look!”, I approach the issues of contradiction, negation, and the _catuṣkoṭi_ via case-by-case study on several pertinent passages in Dharmapāla’s _Dasheng Guangbailun Shilun_. The following are some interrelated observations which should not be overgeneralized, especially considering (...) the limited scope of this study and its methodological considerations. First, there is an implicit rule of non-opposition and there could be no real oppositions for apparent oppositions because of implicit qualifications. Moreover, these are not new since or after Dignāga. Second, Dharmapāla and his contemporaries are familiar with the two negative usages, and _prasajya-pratiṣedha_ is used for negating the opponents’ theses and is related to the no-thesis view. It’s not a good idea to assign truth values to sentences using _prasajya-pratiṣedha_ or to a thesis in which the terms have no real objects. And Dharmapāla’s theses are just therapeutic tools. Third, in Dharmapāla’s discussion of the negative _catuṣkoṭi_, one can see the rule of non-opposition, the strategy of qualifications, and the two negative usages. Although the four positions in the _catuṣkoṭi_ are regarded as mutually exclusive and jointly exhaustive, they are jointly exhaustive in pragmatic context, and are mutually exclusive under some interpretations, but not all. My tentative suggestion is that the _catuṣkoṭi_ is a loosely term-based way of categorization. Last but not least, in the text discussed, I do not see Buddhist thinkers endorsing any contradictions. (shrink)

IntroductionThis paper employs Confucianism to illustrate a kind of differential or benevolent love, which people give in accordance with their relations and roles. In this sense, Confucian benevolent love is more of a duty to create mutual belonging than an emotion of solidarity.1 This benevolent love contrasts with the universal love of liberalism and the resultant solidarity that those who express this form of love feel for one another—these people often being the distant and unacquainted—whose presence would puzzle Confucian leaders (...) in terms of their roles and duties. Confucian roles are, in comparison, contextual, evolving, and reciprocal in order to cope with encountered strangeness. The liberal belief in everyone being ontologically equal and free de-emphasizes the relevance of experiencing the other’s strangeness. As a result of this, a Confucian’s and liberal’s love for one another may ironically cause, in both, a moral outrage qua deprived belonging.2. (shrink)

While political scientists generally see Taiwan as a success state because of its economic modernization and political democratization, this book reinterprets Taiwan's success from the Confucian and postcolonial perspectives. Democracy uncovers the hegemonic construction of the myth of the "success state" and challenges political scientists to abandon both the liberal-centrism and state-centrism prevailing in the literature of democratization.

The purpose of this study is to investigate whether the availability of financial bounties and anonymous reporting channels impact individuals’ general reporting intentions of questionable acts and whether the availability of financial bounties will prompt people to reveal their identities. The recent passage of the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010 creates a financial bounty for whistle-blowers. In addition, SOX requires companies to provide employees with an anonymous reporting channel option. It is unclear of the effect (...) of these provisions as they relate to whistle-blowing. Our results indicate that a financial bounty has the potential to increase participants’ propensity to report questionable acts and their willingness to reveal their identities when reporting, but the availability of an anonymous reporting channel does not affect participants’ propensity to report questionable acts. These findings could potentially help corporate management, government policy makers and accounting researchers to assess the effectiveness of their internal compliance programs and help determine if financial bounties in the private sector could encourage whistle-blowing. (shrink)

v. 1. East & west philosophy of religion.

To many, recent allegations of accounting fraud (or earnings management; EM) at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. In academics, this raises the concern between EM and corporate social responsibility (CSR). Since it has neither been documented, nor globally tested whether CSR mitigates or increases the extent of EM, three kinds of EM are studied: earnings smoothing, earnings aggressiveness, and earnings losses and decreases avoidance. The extents (...) to which financial characteristics and institutional variables have an impact on the extent to which companies conduct EM are also tested. Our study investigates whether the CSR-related features of 1,653 corporations in 46 countries had a positive or negative effect on the quality of their publicly released financial information during the 1993-2002 period. There is no question that with a greater commitment to CSR, the extent of earnings smoothing is mitigated, that of earnings losses and decreases avoidance is reduced, but the extent of earnings aggressiveness is increased. (shrink)

This study explores the relationship between the scoring structure and the win or loss of a badminton match, while providing quantitative analytic data using binary entropy to determine the uncertainty of said win or loss. Scoring structure data were collected from the official match records of the top 16 events of the World Badminton Championships from 2006 to 2020 as collection objects and were analyzed by means of notational analysis. Our entropy analysis showed that the main factor affecting the certainty (...) of win or loss in men’s singles, men’s doubles and mixed doubles comes from the number of leading points, and in women’s singles and women’s doubles from whether the current point is closer to the match point. Our binary-entropy analysis based on scoring structure showed that, to maintain high uncertainty so that players stay competitive, the scoring points of two sides should differ in less than 5; in addition, the decisive factors for victory strongly depend on gender, also justifying research results of previous studies. (shrink)

This study aimed at exploring the impact of post-epidemic era on teachers’ behavioral intention of distance education. In this study, purposive sampling method was used to enroll 390 teachers in colleges and universities, high schools and vocational schools, and junior high and elementary schools to be the research subjects for the questionnaire survey. A total of 360 questionnaires were collected for statistics, and AMOS 23.0 statistical software was used to analyze the correlation between variables. Meanwhile, a structural equation model was (...) used to analyze and verify the impact of the technology acceptance model, information system success model, and diffusion of innovations theory. According to the results, the system quality of distance teaching platforms certainly affected perceived usefulness, and perceived usefulness affected teachers’ attitudes toward using distance teaching systems. In addition, perceived ease of use had an impact on perceived usefulness, and trialability had an impact on teachers’ attitudes toward using distance teaching systems. Finally, teachers’ attitude toward using a distance teaching system also affected their behavioral intention. According to the results, suggestions were made in this study to teachers and students for distance teaching. Additionally, the main contribution of this study lies in providing specific strategies for further distance teaching through empirical results in combination with on-site teaching. (shrink)

This study uses a rational ethical decision-making framework to examine the influence of moral intensity (potential harm and social pressure) on whistleblowing intention and behaviour using organisational commitment as a moderator. A scenario was developed, and an online questionnaire was used to conduct an empirical analysis on the responses of 533 participants. The mean age and years of work experience of the respondents were 31 and 8.2 years, respectively. The results show, first, that while moral intensity is correlated with whistleblowing (...) intention, only the potential harm is positively correlated with such intention. Second, potential harm and social pressure differentially affect whistleblower choice of using an internal or external channel. Third, organisational commitment has a moderated mediation effect among moral intensity, whistleblowing intention and behaviour. Fourth, whistleblowers may be grouped into four conceptual types: indifferent, rebel, mature and spoil. Finally, theoretical and managerial implications of the findings are discussed. (shrink)

This study aimed to develop cross-domain deep learning courses of artificial intelligence in vocational senior high schools and explore its impact on students’ learning effects. It initially adopted a literature review to develop a cross-domain SPOC-AIoT Course with SPOC and the Double Diamond 4D model in vocational senior high schools. Afterward, it adopted participatory action research and a questionnaire survey and conducted analyses on the various aspects of the technology acceptance model by SmartPLS. Further, this study explored the impact on (...) the effects of deep learning and knowledge-ability learning of artificial intelligence after 16 weeks of course teaching among 36 Grade I students from the electrical and electronic group of a vocational senior high school. This study revealed that the four stages of the SPOC-AIoT Teaching Mode of the Double Diamond 4D model may effectively guide students to learn AIoT knowledge and skills. Based on the technology acceptance model, the analysis of learning and participation in SmartPLS indicated that this model conformed to the academic fitness requirements of the overall model. After learning with the SPOC-AIoT Teaching Mode, the learning effects of students in AIoT have been significantly improved to a positive aspect. Finally, some suggestions were put forward to promote the development of the SPOC-AIoT Teaching Mode Course in the future. (shrink)

This paper at first presents Saṃghabhadra's core argument against reflexive self-cognition and extracts a reflective model of cognition from Saṃghabhadra's work. Second, from the perspective of this model, we aim to elaborate on D. M. Armstrong's idea of introspective consciousness and so-called higher-order perception theory of consciousness. We assume that our model of consciousness is reflective, perceptual, causal and fallible, contingently private, and theory-laden. Third, to explore the potential of this reflective model, we try to bring out its implications and (...) defend it against criticisms. Finally, following the Buddhist doctrines of non-self and dependent origination, on... (shrink)