This study examines the participation and interaction of relevant individuals in the process of developing an accounting standard for South Korea’s emission trading scheme (ETS). Despite the enormous accounting implications of such schemes, there is a paucity of research on the development and application of ETS accounting. Ulrich Beck’s and Anthony Giddens’s risk society framework is utilised to scrutinise the process of setting accounting standards—from the agenda-setting stage all the way to the final publication of the standard. In this case (...) study, we take an interpretive approach in analysing the rich data collected through face-to-face interviews with prominent standard-setters, accounting experts and representatives of industry and government. Participant observation and relevant documents were also considered. The findings highlight the political nature of accounting standard-setting and identify the risks and responsibilities of the key agents in the process along with the means of sub-political action taken to influence decisions. We reveal that the agents involved in standard-setting attempted to balance their anthropocentric priorities with ecocentric responsibilities and prioritised the production of a standard with minimal impact on economic, reputational, and operational risk. Having authority as a standard-setter, referring frequently to precedents and, perhaps most importantly, engaging actively with the stakeholders throughout the process seem to have contributed to a widely accepted standard, which can serve as a benchmark for future attempts to factor in ETSs. (shrink)

Humor is a contextual phenomenon that exists in all societies, although the impact of humor may differ across different cultures. The data for this research was collected using an ethnographic approach, incorporating participant observation and semi-structured interviews. Based in three different South Korean organizations, this research offered the opportunity to interact in depth with workers of varying ages, genders, hierarchical levels, and organizational roles. Observations were complimented by 46 in-depth interviews and ad hoc follow-up discussions. This paper adopts a Confucian (...) perspective to understand the perception and use of workplace humor in these South Korean organizations. Confucian philosophy emphasizes the value of formality within society in order to maintain respectful relationships between individuals. We suggest that humor is used in these South Korean workplaces to support traditional Confucian values of harmony and hierarchy, and the changing cultural values in these workplaces influence humor perceptions in complex ways. The Confucian value of harmony maintained through the idea of hierarchy creates pressure for organizational members, to accept and cope with contentious humor in the workplace. In particular, the clash between the need to maintain harmonious relationships in the workplace (through obedience towards superiors) and the desire to reject some types of humor highlights issues for younger organizational members. Internal conflict creates distress for younger employees who may hold more Westernized values and this affects their emotional, psychological well-being. This study presents a cross-cultural perspective to organizational humor, and suggests that humor may not always be a positive experience for organizational members, but instead may create psychological distress in some employees. (shrink)

This paper explores global K-pop's negotiation and reconstruction of Korean aesthetics via the dismantling, adoption, appropriation, and transfiguring of central elements of Korean traditional culture. Recently, K-pop groups have been incorporating traditional music and dance (gugak), traditional attire (hanbok), traditional houses (hanok), and old palaces (gogung) into music videos disseminated globally over digital platforms like YouTube. In their efforts to incorporate more 'Koreanness' into their musical productions and neutralize criticisms of their use of the 'K' prefix as inauthentic and unconnected (...) to Korean aesthetics, groups like BTS and BLACKPINK are redefining 'K-heritage' for music consumers worldwide. Along with other globally consumed Hallyu productions like K-movies, K-dramas, and K-games, K-Pop is in the process of reconstructing Koreans' and the world's view of the meaning of Korean-ness. (shrink)

Background Nurses providing care to patients with end-of-life or terminal illnesses often encounter ethically challenging situations leading to moral distress. However, existing quantitative studies have examined moral distress using instruments that address general clinical situations rather than those specific to end-of-life care. Furthermore, qualitative studies have often been limited to participants from a single unit or those experiencing moral distress-induced circumstances. A comprehensive and integrated understanding of the overarching process of moral distress is vital to discern the unique circumstances surrounding (...) end-of-life care and its consequential impacts. Research objectives To explore the moral distress experiences of nurses who are frequently involved in caring for patients with end-of-life or terminal illnesses and apply it to two existing theories: the model of moral distress and the ecological model. Research design A qualitative descriptive approach was employed. Participants and research context Seven focus group interviews involving 30 nurses were performed. The subsequent transcriptions underwent rigorous content analysis. Ethical considerations We obtained Institutional Review Board approval from a university. Focus group interviews were conducted with nurses who agreed to participate and signed the consent form. Findings The moral distress-inducing factors and nurses’ perceived impact of moral distress were identified and categorized based on moral distress theories and ecological models. A total of 15 categories and 30 subcategories across the following 4 domains were derived: (1) intrapersonal, (2) interpersonal, (3) organizational, and (4) structural factors. Conclusions End-of-life-specific circumstances induced moral distress among nurses, with both negative and positive impacts identified. Effective organizational and policy support is essential to manage conflicts, form a healthy organizational culture, provide training, and prevent unnecessary expenses due to the negative consequences of moral distress. (shrink)

Video games have grown in number, variety, and consumer market penetration, encroaching more aggressively into the domestic realm. Within the home therefore, parents whose children play video games have to exercise mediation and supervision. As video games evolve, parental mediation strategies have also had to keep pace, albeit not always successfully. By transposing our appreciation of parental concerns over the historical development of video games, we propose an analytical framework identifying key affordances of video games, elucidating how their evolution has (...) distinct implications for effective parental mediation. These affordances are portability, accessibility, interactivity, identity multiplicity, sociability, and perpetuity. (shrink)

Public figures’ transgressions attract considerable media attention and public interest. However, little is understood about the impact of celebrity endorsers’ transgressions on associated brands. Drawing on research on moral reasoning, we posit that consumers are not always motivated to separate judgments of performance from judgments of morality or simply excuse a wrongdoer. We propose that consumers also engage in moral coupling, a distinct moral reasoning process which allows consumers to integrate judgments of performance and judgments of morality. In three studies, (...) we demonstrate that moral coupling is prevalent and has unique predictive utilities in explaining consumers’ evaluation of the transgressor. We also show that transgression type has a significant impact on consumers’ choice of moral reasoning strategy. Finally, we demonstrate that consumers’ support for a brand endorsed by a transgressor is a direct function of moral reasoning choice. Findings suggest that public figure’s immoral behavior and its spillover to an extended brand is contingent on consumers’ moral reasoning choices. (shrink)

Previous studies have used various external variables and parameters as well as moderator variables such as emotional intelligence have been to understand emotional labor and its related problems. However, a comprehensive model to study such variables’ correlations with each other and their overall effect on emotional labor has not yet been established. This study used a structural equation model to understand the relationship between employees’ expression of emotional labor and perception of customer feedbacks. The study also looked at how the (...) perception of customer feedback affects emotional exhaustion in order to understand how emotional exhaustion affects job satisfaction and turnover intentions. Further, in order to fully understand the effects of emotion on emotional labor at the service contact points, this study developed and tested a model of emotional labor with 4 factors of emotional intelligence as moderating factors. 579 emotional labor workers in service industries in the U.S. were collected and 577 valid survey results have been analyzed. The result shows that there exists moderating effects of emotional intelligence on how employees’ Deep Acting and Surface Acting recognize customers’ reactions, both positive and negative, that would affect employees’ Emotional Exhaustion and Job Satisfaction, and hence, Turnover Intention. The result suggests that employees with better understanding of their own emotions, although they are more likely to recover from emotional exhaustion, experience a greater negative effect when there is a discrepancy between what they feel and how they should act. (shrink)

In this paper, I am going to ask what the general criteria for identity are and exactly how essence is related to that. Two notions are related to this question: Essential properties (necessary properties) and individual essences. Only the notion of individual essence has been involved in the criteria of transworld identity. The disputes of transworld have centered on the intrinsic properties necessarily connected to thisness. Through introducing a notion of part-rigidity, however, we can see that there can be an (...) entity that does not have an individual essence as an intrinsic property necessarily connected to thisness, the non-part-rigid structure. Being this structure is an intrinsic property that is relational and compositional. An entity that has a relational and compositional intrinsic property as its necessary property seems to have no individual essence. For this kind of entities, just an essential property (or a necessary property) is involved in the criteria of transworldidentity. (shrink)

Intentional weight loss can increase health risk in the long‐term, despite short‐term benefits, because human adipose tissue is widely contaminated with various lipophilic environmental contaminants, especially persistent organic pollutants (POPs). Recently, chronic exposure to low POPs has emerged as a new risk factor for common metabolic diseases and cardiovascular diseases. The amount of POPs released from adipocytes to the circulation increases during weight loss, thereby increasing POPs exposure of other critical organs. Possible harmful effects due to release of POPs during (...) weight loss are opposite to those usually expected from losing weight. It is speculated that this tradeoff can explain recent puzzling findings on intensive weight loss. The presence of POPs in adipose tissue adds a challenge to weight management and an optimal strategy of weight management needs to consider both fat mass and dynamics of POPs. (shrink)

Halal means permissible or lawful in Arabic and is applied to both the religious and daily life of Muslims. Islamic Law Shariah requires Muslims to consume halal products only. But with the expansion of supply chains around the world and the development of many new products, Muslim consumers have found it difficult to confirm whether food is halal or not. Also, as many foods are produced in non-Muslim countries and exported to Muslim countries, interest in halal certification in non-Muslim countries (...) is increasing. With several Islamic countries strengthening their halal certification regulation for import in recent years, there is no accurate information on whether halal certification is necessary to export to Muslim countries or the Islamic State, and is lack of clear study of the definition of the Islamic State. Therefore, in this research, we will investigate the constitution and food import regulations of the Organization for Islamic Cooperation member states, called the Union of Islamic States, to study the definition of Islamic State and whether halal certification is necessary for food exports. (shrink)

Learning to solve a class of problems can be characterized as a search through a space of hypotheses about the rules for solving these problems. A series of four experiments studied how different learning conditions affected the search among hypotheses about the solution rule for a simple computational problem. Experiment 1 showed that a problem property such as computational difficulty of the rules biased the search process and so affected learning. Experiment 2 examined the impact of examples as instructional tools (...) and found that their effectiveness was determined by whether they uniquely pointed to the correct rule. Experiment 3 compared verbal directions with examples and found that both could guide search. The final experiment tried to improve learning by using more explicit verbal directions or by adding scaffolding to the example. While both manipulations improved learning, learning still took the form of a search through a hypothesis space of possible rules. We describe a model that embodies two assumptions: the instruction can bias the rules participants hypothesize rather than directly be encoded into a rule; participants do not have memory for past wrong hypotheses and are likely to retry them. These assumptions are realized in a Markov model that fits all the data by estimating two sets of probabilities. First, the learning condition induced one set of Start probabilities of trying various rules. Second, should this first hypothesis prove wrong, the learning condition induced a second set of Choice probabilities of considering various rules. These findings broaden our understanding of effective instruction and provide implications for instructional design. (shrink)

Tumor‐infiltrating lymphocyte (TIL) therapy is a promising approach for treating refractory or advanced solid cancers by using autologous TILs harvested from cancer tissues. Despite the heterogeneity of cancer, TIL therapy can potentially produce a positive therapeutic response, including complete remission.After decades of research on lymphocyte functions, culture/expansion methods, therapeutic protocols, and multiple clinical trials, TIL therapy has finally reached a stage where it can be formally approved for clinical use.TIL therapy is expected to hold a unique position among anti‐cancer therapeutic (...) options as a standard intervention. To successfully introduce TIL therapy into clinical settings, there is a need to expand therapeutic indications and set up the best protocols for cancer tissue sampling and manufacturing, and related clinical trials. Moreover, studies on next‐generation TIL therapy have already begun, and post‐approval real‐world data will promote and support further research. (shrink)

The purpose of this study was to identify how older Korean people seek information and their desire to participate in decision making about their health care. A total of 165 elderly people living in Seoul, South Korea, participated in the study. Data were collected during individual interviews using the Autonomy Preference Index. The mean information-seeking score was high. The mean score for their desire to participate with a physician in decision making was lower, but this was higher when family members (...) were involved. The study indicates that many older people want to receive information about their health care. Families (or guardians), as well as older people themselves, should be included in the decision-making process. Nurses can encourage older people to express their wishes, while treating each individual with respect. (shrink)

This study investigates the effects of cultural orientation and the degree of disdain for robots on the preferred conversational styles in human-to-robot interactions. 203 participants self-reported on questionnaires through a computer-based online survey. The two requesting situations were intended to simulate the participants' interactions with humanoid social robots through an Internet video-phone medium of communication. Structural equation modeling was performed to examine the mediating role of mechanistic disdain between multicultural orientation and conversational constraints. The findings reveal that between the two (...) dimensions of multicultural orientation, only open-mindedness inversely influences mechanistic disdain. Mechanistic disdain, in turn, negatively affects three face-related conversational constraints, thereby leading to a lesser concern for robots' feelings, for minimizing impositions on robots, and for avoiding robots' negative evaluations. The implications of our findings on humans' relations with virtual robot entities and on the future development of humanoid robots are discussed. (shrink)

This study investigates the effects of cultural orientation and the degree of disdain for robots on the preferred conversational styles in human-to-robot interactions. 203 participants self-reported on questionnaires through a computer-based online survey. The two requesting situations were intended to simulate the participants’ interactions with humanoid social robots through an Internet video-phone medium of communication. Structural equation modeling was performed to examine the mediating role of mechanistic disdain between multicultural orientation and conversational constraints. The findings reveal that between the two (...) dimensions of multicultural orientation, only open-mindedness inversely influences mechanistic disdain. Mechanistic disdain, in turn, negatively affects three face-related conversational constraints, thereby leading to a lesser concern for robots’ feelings, for minimizing impositions on robots, and for avoiding robots’ negative evaluations. The implications of our findings on humans’ relations with virtual robot entities and on the future development of humanoid robots are discussed. (shrink)

From the perspective of the system of systems development, system-level functional testing is required for designing subsystems. This study utilizes modeling and simulation techniques to analyze the operational behaviors of the subsystems and confirm data communication between them. The targeted system in the study is a naval combat system, which is a typical type of defense cyber-physical system. Three types of models were designed for the simulation testing of the NCS: a combat-management model for simulating the overall computational activities, physical (...) models to confirm the intrasubsystem behaviors, and data integration models to test the intersubsystem communications. These models are realized with the Model-View-ViewModel design pattern, which strongly facilitates graphical user interfaces being decoupled from model logic and data. We consider underwater combat scenarios as an application. Six significant physical subsystems within the NCS are simulated and tested: a ship-steering system, an inertial navigation system, a global navigation satellite system, a periscope, sonar systems, and a plotting board. We expect that the proposed work will play a principal role when analyzing the behaviors and communications of defense CPSs and providing an environment for functional testing as a digital twin. (shrink)

This article has the purpose of examining the commentation that Sung-ho Yi Ik and Da-san Jung Yak-yong developed of Sa-chil Debate (사칠논쟁) Which was a philosophical debate in Chosun Dynasty. Sa-chil Debate began from Toe-gye Yi Whang and Ko-bong Gi Dae-sung and soon as a result of Yul-gok Yi Yi and Woo-gae Sung Hon repeating the debate, It appeared as a kind of philosophical theme. After that, Yul-gok and Toe-gye's students formed a kind of school. They also made the debate (...) extended and the theory more sophisticated by criticizing a counterpart's argument on base of ideologizing their teacher's theory. About 200 years after Toe-gye died, Sung-ho Yi Ik was born and after about 250 years, Da-san Jung Yak-yong was born. Both they experienced a western naturalscience and a catholic theory as Silhak Scholars (실학자). Therefore their this kind of interpretation about Sung-li Debate must be offering a deeply interesting investigation to us. In conclusion, Sung-ho advocated Toe-gye's theory at all, adding more explanation to it and Da-san evaluated all of Toe-gye's and Yul-gok's theory to be right because their theories have a unique logicality of making a sense. Sung-ho stood on a Shilhak view point gave up a organic cosmology ofSung-li theory which has a continuity to cosmology and moral theory, arguing Sa-chil-Li bal-Yil-lo Theory (四七理發一路說) by understanding Sa-chil Debate based on only moral perspective. Even though Da-san also said Yang-si Theory (兩是論) that both their theories are all right, he argued that Toe-gye's theory is much more important in the aspect of moral practice owing to his religious opinion by a catholic affect. By the way, Sung-ho supplemented and explained Toe-gye's theory, but he had not a sufficient logic and was not objective because of his leaning into advocating Toe-gye's theory much further. Da-san had an advantage of evaluating both Toe-gye's and Yul-gok's theory to be all right, but came to argue an insufficient philosophy on account of its simplicity. (shrink)

The purpose of this study is to examine whether corporate social responsibility activities perceived by consumers affect brand trust and corporate sustainability management. In other words, this study tried to examine whether the compatibility and authenticity of CSR influences brand trust, thereby affecting CSM including economic viability, environmental soundness, and social responsibility. To measure this, an empirical analysis was conducted on 479 consumers who had experience purchasing products from cosmetic companies that are carrying out CSR. As a result of the (...) analysis, it was found that the compatibility and authenticity of CSR have a positive effect on brand trust. Also, it was found that brand trust had a positive effect on social responsibility among the sub-concepts of CSM, but did not affect economic viability and environmental soundness. The results of this study are expected to provide strategic implications for social responsibility performance and brand trust building necessary for cosmetics companies to grow continuously. (shrink)

This paper is a short report about a series of picture books and manuals designed for P4C (especially Philosophy for Korean Young Children). There were not proper educational reading materials or books to help Korean young children to think by (or for) themselves and dialogue with. Dr. Sharp’s is a very helpful guidebook for young children to think by themselves, dialogue with friends, and discuss with others (peers, older or younger children, teacher and parents, etc.). However, there remain some needs (...) for consideration of Korean culture. I developed new eight picture books for young children and short manuals for parents and teachers to do ‘thinking experiments’ with children. The stories were created in the contexts of Korean young children’s daily lives and typical episodes. The community of inquiry, which Korean young children participate in, needs to consider general and special aspects, such as the relationship between peers, children-parents, and children-teachers, Confucius or new western customs, new and old generations, moral and cultural atmosphere of Korean kindergartens or childcare centers, etc. Various episodes and scenes in the picture books will revoke and encourage Korean children’s deeper or higher thinking, interesting and creative dialogues, vivid and harmonious discussions based on their own experiences and contexts of life in the community of inquiry. (shrink)

Labour issues in global supply chains have been a thorny problem for both buyer firms and their suppliers. Research initially focused mostly on the bilateral relationship between buyer firms and suppliers, looking at arm’s-length and close collaboration modes, and the associated mechanisms of coercion and cooperation. Yet continuing problems in the global supply chain suggest that neither governance type offers a comprehensive solution to the problem. This study investigates collaborative governance, an alternative governance type that is driven by buyer firms (...) setting up a coalition with competitor firms to increase leverage and address the supplier and/or host country-specific labour issues. Based on interviews with managers involved in the establishment and management of such coalitions and supplier firms in the garment industry, we examine the rationale behind collaborative governance and discuss its opportunities and challenges in addressing labour issues in global supply chains. (shrink)

This study examines consumers’ uses of corporate social responsibility communication channels, the relationship of such uses to consumers’ CSR awareness, and the mechanisms through which consumers’ CSR awareness can lead to their intention to participate in CSR activities. Specifically, we explored the mediation effects of consumers’ CSR associations with a company, consumers’ assessment of the company’s CSR credibility, and consumers’ perceptions of their relationship with the company, applying the conceptual frameworks of the uses and gratification theory, source credibility theory, and (...) organization–public relationship scholarship. We conducted an online survey of a company’s customers, and the results showed that their level of awareness of the company’s CSR activities was positively related to the degree of use of all communication channels through which they received CSR messages, except CSR reports. The degree of the customers’ awareness of the company’s CSR programs, however, did not always correspond to the customers’ intention to participate in the programs: a crucial condition mediating between the customers’ knowledge of CSR programs and their intention to participate in the programs was their associating the company with CSR. The CSR associations influenced CSR credibility and perceived OPR quality, which, in turn, led to CSR participation intention. We discuss the theoretical and practical implications of these findings. (shrink)

Background: Infectious disease outbreaks such as COVID-19 and MERS pose a major threat to healthcare workers' physical and mental health. Studies exploring the positive changes gained from adapting to traumatic events, known as post-traumatic growth, have attracted much attention. However, it is unclear which factors or experiences lead to PTG among HCWs. The purpose of this mixed-method study was to investigate factors associated with PTG among HCWs who experienced the MERS outbreak in South Korea, and fully describe their experience of (...) developing PTG.Methods: Quantitative data from 78 participants were collected using psychometric tools for Psychological distress, Resilience, and Support for coping, and Post-traumatic growth. Qualitative interviews were conducted with seven nurses. Data were analyzed using the qualitative content analysis method according to the sub-themes of resilience, which was the main factor associated with PTG.Results: We found resilience to have a significant impact on PTG. Thus the qualitative interviews were analyzed using the core concepts of resilience. Qualitative interviews with nurses illustrated how participants experienced the development of resilience in terms of its sub-factors: hardiness, persistence, optimism, and support.Conclusion: HCWs who endured the MERS outbreak showed high levels of PTG, and the analysis of the interview data provided a fuller understanding on the experience of remaining resilient and developing PTG. These results provide practical and pragmatic information helpful for developing intervention strategies and protocols that can help HCWs transform adversity into growth and development. (shrink)

This study investigated the usefulness of the six-item Stress and Anxiety to Viral Epidemics scale and the Coronavirus Anxiety Scale as tools to assess anxiety related to coronavirus disease in cancer patients. A total of 221 patients with cancer responded to an anonymous online questionnaire between 15 July and 15 August 2020. The functional impairment of the patients was assessed using the Work and Social Adjustment Scale, and the SAVE-6 and CAS were also applied. Among these 221 cancer patients, 110 (...) had SAVE-6 scores ≥ 15 and 21 had CAS scores ≥ 5. Within the study population, 104 and 29 patients had WSAS scores ≥ 11 and ≥ 21, respectively. The correlations between the SAVE-6 and WSAS and CAS scores were statistically significant. The cut-off for the SAVE-6 was 15 points, while that for the WSAS was 11. Our results suggested that the SAVE-6 and CAS could be used to evaluate moderate and severe degrees of functional impairment related to mental health, respectively, in cancer patients during viral epidemics. (shrink)

John F. Henry is an eminent economist who has made important contributions to heterodox economics drawing on Adam Smith, Karl Marx, Thorstein Veblen, and John Maynard Keynes. His historical approach offers radical insights into the evolution of ideas (ideologies and theories) giving rise to and/or induced by the changes in capitalist society. Essays collected in this festschrift not only evaluate John Henry's contributions in connection to Marx's and Veblen's theories, but also apply them to the socio-economic issues in the 21st (...) century. In Part I leading heterodox economists in the traditions of Marxism, Post Keynesianism, and Institutionalism critically examine Marx's and Veblen's theoretical frameworks (and their connections to each other) that have become the foundations of heterodox economics. Chapters in Part II showcase alternative theoretical explanations inspired by Marx, Veblen, and Henry. Topics in this Part include financial crisis, financialization, capital accumulation, economics teaching, and the historical relationship between money and class society. Part III is devoted to John Henry's heterodox economics encapsulated in his "farewell" lecture, interview, and bibliography. Essays in this book, individually and collectively, make an important point that the history of economic thought (or historical analysis of economic theory and policy) is an integral part of developing heterodox economics as an alternative theoretical framework. Anyone who is troubled by the recurring failure of capitalism as well as mainstream economics will find this book well worth reading. (shrink)