Prior research finds that firms with strong business ethics are less likely to be tax aggressive. Labor union is one of the key stakeholders influencing firm’s tax aggressive behavior, whereas the bargaining process between labor union and firms exhibits ethical dilemma. Although industry-wide labor union coverage is commonly used in prior study to explore the monitoring role of labor unions in constraining management’s aggressive financial and tax decisions of their associated firms, we argue that firm-specific labor unions, which represent a (...) different bargaining power of the employees, do play an important role in determining firms’ tax ethical decisions. Specifically, we examine whether and how the firm-specific labor union coverage impacts firms’ tax aggressiveness decisions over and above industry-wide labor union coverage. We hypothesize and find that firm-specific labor unions influence the associated firms to be more tax aggressive, which results in higher levels of residual cash flows. We also find that industry-wide labor unions influence the associated firms to be less tax aggressive, which is consistent with prior findings. We perform further analyses and find that the results are more pronounced for the firms with greater industry-wide labor unions representation. These results demonstrate that the inclusion of and interaction between the firm-specific and industry-wide labor unions matter in determining corporate’s tax aggressiveness decisions, which highlight firm’s ethical perplexity between tax savings and social commitments. (shrink)

BackgroundAlthough the Life-Sustaining Treatment (LST) Decision Act was enforced in 2018 in Korea, data on whether it is well established in actual clinical settings are limited. Hospital-acquired pneumonia (HAP) is a common nosocomial infection with high mortality. However, there are limited data on the end-of-life (EOL) decision of patients with HAP. Therefore, we aimed to examine clinical characteristics and outcomes according to the EOL decision for patients with HAP.MethodsThis multicenter study enrolled patients with HAP at 16 referral hospitals retrospectively from (...) January to December 2019. EOL decisions included do-not-resuscitate (DNR), withholding of LST, and withdrawal of LST. Descriptive and Kaplan–Meier curve analyses for survival were performed.ResultsOf 1,131 patients with HAP, 283 deceased patients with EOL decisions (105 cases of DNR, 108 cases of withholding of LST, and 70 cases of withdrawal of LST) were analyzed. The median age was 74 (IQR 63–81) years. The prevalence of solid malignant tumors was high (32.4% vs. 46.3% vs. 54.3%, P = 0.011), and the ICU admission rate was lower (42.9% vs. 35.2% vs. 24.3%, P = 0.042) in the withdrawal group. The prevalence of multidrug-resistant pathogens, impaired consciousness, and cough was significantly lower in the withdrawal group. Kaplan–Meier curve analysis revealed that 30-day and 60-day survival rates were higher in the withdrawal group than in the DNR and withholding groups (log-rank P = 0.021 and 0.018). The survival of the withdrawal group was markedly decreased after 40 days; thus, the withdrawal decision was made around this time. Among patients aged below 80 years, the rates of EOL decisions were not different (P = 0.430); however, mong patients aged over 80 years, the rate of withdrawal was significantly lower than that of DNR and withholding (P = 0.001).ConclusionsAfter the LST Decision Act was enforced in Korea, a DNR order was still common in EOL decisions. Baseline characteristics and outcomes were similar between the DNR and withholding groups; however, differences were observed in the withdrawal group. Withdrawal decisions seemed to be made at the late stage of dying. Therefore, advance care planning for patients with HAP is needed. (shrink)

The study reveals the political and ideological journey of Beom-do Hong, a Korean independence fighter and general as reflected in the historical novel of Soviet Korean writer Kim Se-il. Due to to the lack of historical records on Beom-do Hong, stories on his deeds before and after the Japan's annexation of Korea remained at the level of legends. In Korean society, his figure is seen within opposing positions and discourses; to some he is a national hero; to others (...) a communist collaborator. This investigation of the historical novel as a medium for the transmission of shared memories based on the protagonist's battle diary and the recollections of his comrades will fill the gap in the historical memory and contribute to alleviating social political conflicts. Memorial heritage is closely linked to the intangible aspects of heritage, which is an essential driver of development. (shrink)

Since the turn of the 21st century, developing teachers' assessment literacy has been recognized as one of the key levers for improving instructional practice and student learning in light of the education reforms worldwide. A substantial body of literature is focused on teachers' assessment literacy or teachers' capacity in assessment, and teachers' continuing professional development in assessment. As we approach the third decade of the 21st century, developing teachers' assessment literacy needs to be more responsive to the need of both (...) preservice and inservice teachers who come from linguistically and culturally diverse backgrounds. The authors concur that both preservice and inservice teachers in today's complex educational contexts require a deeper level of understanding of assessment. Additionally, teachers are highly encouraged to appreciate the history of educational assessment in different sociocultural and political contexts, as well as to know how to determine the merits of a range of assessment practices best suited for their lesson planning and classroom teaching. In this book, the authors discuss significant aspects of developing teachers' assessment literacy in different sociocultural and political contexts. Based on their respective educational backgrounds, academic experiences, and applied fields of study, each of the authors presents a critical response to the topic of assessment. Their accounts represent the complexity of the subject through a breadth and range of content and perspectives. By expanding the terms of reference regarding assessment, the authors have developed a book with a far richer panorama on assessment as a springboard for inquiry. (shrink)

The purpose of this study was to develop the OL-IAT, an IAT tool that measures implicit attitudes toward organizational loyalty, and to verify its predictive validity. In total, 15 respondents were randomly selected from among the employees of P Company. The respondents were then asked open questions about the image they held of the target company. Based on their responses, a list of words was compiled for use on the OL-IAT. Evaluation categories, either like-dislike or positive-negative, were developed for this (...) test based on the approach-avoidance words proposed by Ostafin and Palfai. The OL-IAT was then administered to 127 employees of Company P, and self-reporting measures were also devised to measure explicit attitudes. A survey of whether the implicit attitude toward organizational loyalty was consistent with the explicit attitude showed that there was no significant correlation, and the attitude inconsistency was evident in the responses. When differences in rank were accounted for, organizational loyalty attitudes were consistent at the manager level, and organizational participation attitudes were consistent at the manager and general staff levels. This study will aid in the development of effective measures of organizational loyalty and accelerate interventions to increase it, which in turn will positively impact long-term organizational growth. (shrink)

Generalized anxiety disorder can cause significant socioeconomic burden and daily life dysfunction; hence, therapeutic intervention through early detection is important. This study was the final stage of a 3-year anxiety screening tool development project that evaluated the psychometric properties and diagnostic screening utility of the Mental Health Screening Tool for Anxiety Disorders, which measures GAD. A total of 527 Koreans completed online and offline versions of the MHS: A, Beck Anxiety Inventory, Generalized Anxiety Disorder-7, and Penn State Worry Questionnaire. The (...) participants had an average age of 38.6 years and included 340 females. Participants were also administered the Mini-International Neuropsychiatric Interview. Internal consistency, convergent/criterion validity, item characteristics, and test information were assessed based on the item response theory, and a factor analysis and cut-off score analyses were conducted. The MHS: A had good internal consistency and good convergent validity with other anxiety scales. The two versions of the MHS: A were nearly identical. It had a one-factor structure and showed better diagnostic accuracy for GAD detection than the GAD-7 and BAI. The IRT analysis indicated that the MHS: A was most informative as a screening tool for GAD. The MHS: A can serve as a clinically useful screening tool for GAD in Korea. Furthermore, it can be administered both online and offline and can be flexibly used as a brief mental health screener, especially with the current rise in telehealth. (shrink)

Scholars are becoming increasingly interested in whether and how government use of Big Data will affect public policy outcomes. Despite such growing scholarly interests, however, little evidence exists on the role Big Data can play in improving government service. We undertake one of the first quantitative studies revealing the potential utility and limitations of “Big Data-based policymaking” by exploring its recent use by the Seoul Metropolitan Government. In 2013, the government introduced the “Owl Bus”—a late-night bus system—the routes of which (...) were selected based on government analyses of Big Data relating to citizens’ late-night taxi and mobile phone use. The findings suggest that the average number of passengers utilizing the Owl Bus routes was significantly greater than that on other daytime bus routes with comparable characteristics. That said, we also present the potential limitations of evidence-based policymaking in general, especially when politics and equity considerations are factored in. (shrink)

Computerized relaxation training has been suggested as an effective and easily accessible intervention for individuals with psychological distress. To better elucidate the neural mechanism that underpins the effects of relaxation training, we investigated whether a 10-session computerized relaxation training program changed prefrontal gamma-aminobutyric acid levels and cerebral blood flow in women with psychological distress. We specifically focused on women since they were reported to be more vulnerable to develop stress-related disorders than men. Nineteen women with psychological distress but without a (...) diagnosis of psychiatric disorders received the 10-day computerized relaxation training program that consisted of 30-min cognitive-relaxation training and 10-min breathing-relaxation training per day. At baseline and post-intervention, perceived stress levels, anxiety, fatigue, and sleep quality were assessed by self-report questionnaires. Brain magnetic resonance spectroscopy and arterial spin labeling scans were also performed before and after the intervention to evaluate GABA levels and relative CBF in the prefrontal region. Levels of perceived stress, anxiety, fatigue, and sleep quality improved following 10 sessions of computerized relaxation training, resulting in a significant relief in composite scores of stress-related symptoms. The prefrontal GABA levels decreased, while relative CBF increased after the intervention. In addition, a greater increase in relative prefrontal CBF was associated with better composite scores of stress-related symptoms following the intervention. The current findings suggest that computerized relaxation training may improve stress-related symptoms through modulating the prefrontal GABA levels and CBF in women with psychological distress. (shrink)

Korean biobanks are now adapting to integrate the new paradigm of precision medicine into their fundamental role of promoting health technology. Since the enactment of Bioethics and Safety Act in 2004, the Republic of Korea has developed a regulatory framework that reflects ethical principles. However, the existing regulation of biobanks has recently proven to be limited in responding to newer ethical and legal issues that have arisen. First, as there is an emerging trend for human biospecimens to be stored, managed (...) and distributed as digitalized data, the current role of the Distributive Review Committee may become less important compared to the Data Access Committee. Second, even if public health data is anonymized, the risk of identifiability is growing. This makes a third point relevant, informed consent is crucial to respect the autonomy of patients and research subjects, but current consent rules need to change to reflect the interactive and dynamic communication process, in which information and communication technology plays an increasingly prominent role. Fourth, even though data sharing for research is expected to be altruistic and the sale of human biospecimens and genome data remains prohibited, data sharing practices have become more complicated and are closer to commercial use and commercialization. Given these challenges, there is a pressing need for continuing and deeper deliberation in order to develop a more comprehensive and responsive governance framework. (shrink)

This paper explores the question of embodiment/disembodiment discussed by Hwa Yol Jung mainly in his recent work, Rethinking Political Theory (1993a) in tandem with an examination of some recent developments in Korean scholarship on the same subject. To sum up, the following three points are emphasized. First, this living body does not exist except in specific modalities. In this sense, Gabriel Marcel''s paradigmatic affirmation that I am my body requires an elaboration of the specific modalities of the living body as (...) a being in the world. Second, the way a living body exists is not exclusively mental or physical, but both. In short, it is phenomenal. Third, the point of the whole argument can be summed up as follows: to conceal one''s own body is natural, but to forget it is dangerous. The primary task of phenomenology is not to denude human beings, but to reawaken ourselves to the idea that we are beings who live with and through bodies. (shrink)

The present study investigated estimate biases in cross-classified random effect modeling and hierarchical linear modeling when ignoring a crossed factor in CCREM considering the impact of the feeder and the magnitude of coefficients. There were six simulation factors: the magnitude of coefficient, the correlation between the level 2 residuals, the number of groups, the average number of individuals sampled from each group, the intra-unit correlation coefficient, and the number of feeders. The targeted interests of the coefficients were four fixed effects (...) and two random effects. The results showed that ignoring a crossed factor in cross-classified data causes a parameter bias for the random effects of level 2 predictors and a standard error bias for the fixed effects of intercepts, level 1 predictors, and level 2 predictors. Bayesian information criteria generally outperformed Akaike information criteria in detecting the correct model. (shrink)

This paper discusses how we understand and use a concept or the meaningof a general term to identify the objects falling under the term. There aretwo distinct approaches to research on the problems of concepts and meaningthe psychological approach and the formal (or logical) approach. My majorconcern is to consider the possibility of reconciling these two differentapproaches, and for this I propose to build a psychologically plausibleformal system of conceptualization. That is, I will develop a theory-basedaccount of concepts and propose (...) an explanation of how an agent activates aperspective (which consists of theories) in response to a situation in whichreasoning using a concept is called for. Theories are represented as sets offacts and rules, both strict and defeasible. Each theory is organized in acoherent perspective which stands for an agent's mental state or an agent'smodel of another agent's perspective. Perspectives are organized intohierarchies and the theory for a concept in one perspective may defeat thetheory for the same concept in another perspective. Which perspective issuperior is context-dependent. (shrink)

Biography of a Korean philosopher as a father, based on his correspondence with family members and his writings of inscriptions.

아리스토텔레스와 헤어의 윤리이론에서 도덕적 가치 개념은 공통적으로 규정적 속성을 갖는 것으로 이해되지만, 문제의 ‘규정적 속성’을 바라보는 그들의 관점은 다소 상이하다. 헤어가 도덕적 기술(旣述)의 논리적 형태에 착안하여 도덕적 가치들이 규정적이라고 주장하는 반면, 아리스토텔레스가 바라보는 도덕적 가치의 규정적 속성은 주어진 상황 속의 도덕적 요건 및 변수들을 향한 ‘인간의 인지적 본성’에 기인한다. 따라서 사실상 우리가 오늘날 현대 윤리학에서 이해되는 바와 정확히 같은 의미로 아리스토텔레스를 규정주의자로 부를 수는 없을 지도 모른다. 그러나 이 글은 비록 아리스토텔레스와 헤어가 ‘도덕 가치의 규정성’에 대한 동일한 논증을 도출하지는 않는다고 (...) 하더라도, 도덕적 가치에 대한 개념적 이해나 도덕 판단을 바라보는 이 두 철학자들의 기본적 관점에는 우리가 주목할 만한 정도의 공통분모가 있다고 주장한다. 그리하여 우리는 이들 사이의 공통적 요소들을 보이면서, 도덕 판단에 대한 아리스토텔레스의 논의 역시 비록 다소 제한적 이긴 하지만, 여전이 의미 있는 방식으로 ‘규정주의적’이라고 논증할 것이다. (shrink)

Name der Zeitschrift: Semiotica Jahrgang: 2016 Heft: 210 Seiten: 1-34.