We examine the effects of taxes on Corporate Social Responsibility (CSR). Employing a tax reform in Korea that imposed a new tax on cash retention, we find that treated firms improved CSR performance after the tax reform was enacted. This result is driven by improvement in environmental and social performance. Moreover, the observed improvement is more pronounced in treated firms that face less severe financial constraints, are afforded fewer investment opportunities, feature large foreign ownership stakes, and employ stronger corporate governance (...) mechanisms. The results suggest that tax increases lead to an increase in CSR investment and the magnitude of the increase depends on firm-level characteristics. As such, our results support the tax-strategic view of CSR in a country that has been a latecomer in incorporating CSR practices into business operations. (shrink)

A case study of multimodal systems and a new interpretation of Charles S. Peirce's theory of reasoning and signs based on an analysis of his system of ...

Praktische Lehre, Katholizismus und klassischer Konfuzianismus sind in der Philosophie von Tasan Chŏng mit verschiedenen Inhalten repräsentiert. Sie wurden jedoch nicht voneinander abgegrenzt, sondern bilden den umfassenden Ursprung seiner Philosophie in einheitlicher Wechselbeziehung. Im ersten Teil dieser Arbeit wird die Entfaltung des Neokonfuzianismus, die Entwicklung der Praktischen Lehre und die Einführung der europäischen Wissenschaften untersucht. Der zweite Teil behandelt Tasans Kritik an der neokonfuzianischen Metaphysik und seine beiden Theorien über die Natur des Menschen und über die konfuzianische Humanität als Hauptanliegen (...) der Ethik des Menschen. Der dritte Teil schließlich erfasst Tasans Theorie des idealen Staates, nämlich seine Theorien über Politik, Gesellschaft, Wirtschaft und Recht. (shrink)

Despite the prevailing discourses on the importance of top management ethical leadership, related theoretical and empirical developments are lacking. Drawing on institutional theory, we propose that top management ethical leadership contributes to organizational outcomes by promoting firm-level ethical and procedural justice climates. This theoretical framework was empirically tested using multi-source data obtained from 4,468 employees of 147 Korean companies from various industries. The firm-level analysis shows that top management ethical leadership significantly predicts ethical climate, which then results in procedural justice (...) climate that fully mediates the effects of top management ethical leadership on two organizational outcomes, namely, firm-level organizational citizenship behavior and firm financial performance. The present study provides a plausible theoretical account and empirical validation of a mechanism through which top management ethical leadership enhances organizational performance. (shrink)

Citing some recent experimental findings, I argue for the surprising claim that in some cases the less time you have the more you know. More specifically, I present some evidence to suggest that our ordinary knowledge ascriptions are sometimes sensitive to facts about an epistemic subject's truth-irrelevant time constraints such that less is more. If knowledge ascriptions are sensitive in this manner, then this is some evidence of pragmatic encroachment. Along the way, I consider comments made by Jonathan Schaffer and (...) Jennifer Nagel to construe a purist contextualist and a strict invariantist explanation of the data respectively, before giving reasons to resist them in favor of an account that indicates pragmatic encroachment. If successful, this may suggest a new way to argue for the controversial thesis that there is pragmatic encroachment on knowledge. (shrink)

In this paper, I aim to identify Peirce?s great contribution to logical diagrams and its limit.Peirce is the first person who believed that the same logical status can be given to diagrams as to symbolic systems.Even though this belief led him to invent his own graphical system, Existential Graphs, the success or failure of this system does not determine the value of Peirce?s general insights about logical diagrams.In order to make this point clear, I will show that Peirce?s revolutionary ideas (...) about diagrams not only overcame some important defects of Venn diagrams but opened a new horizon for logical diagrams.Finally, I will point out where Peirce?s new horizon for logical diagrams stopped and will claim that this limit is mainly responsible for the discrepancy between Peirce?s and others? estimates of his contribution to logical diagrams. (shrink)

Shin and DuBrow propose that a key principle driving event segmentation relates to causal analyses: specifically, that experiences that are attributed as having the same underlying cause are grouped together into an event. This offers an alternative to accounts of segmentation based on prediction error.

Parallelism has been drawn between modes of representation and problem-sloving processes: Diagrams are more useful for brainstorming while symbolic representation is more welcomed in a formal proof. The paper gets to the root of this clear-cut dualistic picture and argues that the strength of diagrammatic reasoning in the brainstorming process does not have to be abandoned at the stage of proof, but instead should be appreciated and could be preserved in mathematical proofs.

Dans 'les Deux sources de la morale et de la religion', Bergson évoque rarement le Japon. Et pourtant dans le quatrième chapitre du même texte, intitulé Remarques finales 'Mécanique et mystique', c'était lui qui a bien prévu Hiroshima avec ces mots testamentaires: ' Il faut que tous se battent contre tous, comme firent les hordes des premiers temps. Seulement on se bat avec les armes forgées par notre civilisation, et les massacres sont d'une horreur que les anciens n'auraient même pas (...) imaginée. Au train dont va la science, le jour approche où l'un des adversaires, possesseur d'un secret qu'il tenait en réserve, aura le moyen de supprimer l'autre'. Ainsi se pose la question de savoir comment envisager les Deux Sources, à travers les relations assez particulières de ce philosophe avec le Japon. À partir de cette interrogation, PBJ (Projet Bergson au Japon) a organisé, aux 5-8 novembre 2013, à Paris, un colloque qui s'intitule Remarques finales : autour des Deux sources de la morale et de la religion de Bergson. Le présent volume présente les actes de ce colloque ellipsoïdal dont les centres étaient Bergson et le Japon"--Back cover. (shrink)

This paper expands the current business ethics research area by empirically testing the relationships between students’ misconduct including academic dishonesty (i.e., plagiarism/fabrication and/or exam cheating) and undesirable academic behaviors (i.e., disrespectful behaviors and/or slacker behaviors) and their perception of business ethics. Based on 133 surveys from the students in a northwestern regional comprehensive university business program, this study reveals that students who have reported higher frequencies of engaging in exam cheating, disrespectful behavior, or slacker behavior have perceived the given questionable, (...) unethical employee practices as more acceptable conducts than the students who have reported lower frequencies. Students who have more frequently engaged in plagiarism/fabrication are found to be more accepting of both questionable, unethical business operations and employee practices. Gender, age, and cumulative GPA have been additionally explored and found to have correlations with business ethics perception. For ethically-sensitive future practitioners, this paper calls for institutions of higher education (IHEs) to provide clear guidelines on academic conduct/misconduct along with business ethics education in curriculum. (shrink)

Let me start by saying that I had the privilege of witnessing the birth of Jon Barwise's new research on heterogeneous logic and its subsequent developments. I entered the Stanford philosophy graduate program in the Fall of 1987, became Barwise and Etchemendy's first research assistant on the project of diagrammatic/heterogeneous reasoning during summer of 1989, and under their guidance completed my thesis, “Valid reasoning and visual representation,” in August, 1991. With this experience I would like to focus on the more (...) personal and informal aspects of Jon's research on heterogeneous logic which may not be conveyed by his articles. (Accordingly, I have written this paper without footnotes or other references except to Jon's work.) The present article can only hint at the depth and the influence of Jon's work in this area.In the first section, I single out an important feature of the project on heterogeneous logic Jon founded together with John Etchemendy about 15 years ago. I title it “resolving conflicts” since the research, I strongly believe, grew out of Jon's personal attitude toward how to resolve a tension between opposite extremes.The second section focuses on how teaching logic itself was shaped as part of Barwise and Etchemendy's research agenda. It is worthwhile noting that their textbookLanguage, Proof, and Logicconstitutes part of their research and, hence, the success of the book vindicates the goal of the overall project. (shrink)

Based on an integrated theoretical framework, this study analyzes user acceptance behavior toward socially interactive robots focusing on the variables that influence the users' attitudes and intentions to adopt robots. Individuals' responses to questions about attitude and intention to use robots were collected and analyzed according to different factors modified from a variety of theories. The results of the proposed model explain that social presence is key to the behavioral intention to accept social robots. The proposed model shows the significant (...) roles of perceived adaptivity and sociability, both of which affect attitude as well as influence perceived usefulness and perceived enjoyment, respectively. These factors can be key features of users' expectations of social robots, which can give practical implications for designing and developing meaningful social interaction between robots and humans. The new set of variables is specific to social robots, acting as factors that enhance attitudes and behavioral intentions in human-robot interactions. Keywords: Robot acceptance model; Socially interactive robots; Social robots; Social presence. (shrink)

Buddhism and Christianity have been main religions in contemporary Korea. In order to overcome their antipathies and conflicts, some philosophers of religion have suggested possible models for religious harmony and coexistence. This paper will examine John Hick's theory of religious pluralism by analyzing his autobiography and philosophical arguments. Korean scholars of religion have attempted to understand his theory in various ways, including philosophical, phenomenological, and psychological ones. Pointing out that Hick's pluralistic position, which has formed in a particular context, has (...) inherent limitations for Korean situations, I will propose a viable alternative model for religious diversity, based on a phenomenological study of Korean religions, especially Buddhism and Christianity. (shrink)

This paper examines philosophical foundations of Mircea Eliade's creative hermeneutics. Analyzing his concept of “terror of history” and autobiography, I will argue that his philosophy of religion is useful for Korean scholars to recognize the meaning of Korean religions, which have been overlooked by Western scholars of religions. Paying attention to the continuities between his life and thought, I will explain Eliade’s “primitive ontology” and defend recent criticisms of his method and theory. His views on “new humanism” and “cosmic religion” (...) are also included in the paper. (shrink)

Ninety-two Japanese elementary school sixth-graders (46 boys and 46 girls; 11–12 years old) learned the quota system as part of gender equality education. We used a group performance implicit association test (Mori, Uchida, and Imada, 2008) to evaluate the lesson's effect by assessing the children's image of “woman” before and after the class. The results showed that the image of “woman” among boys improved significantly from neutral to positive through the lesson. We also found that girls’ implicit image of “woman” (...) was statistically higher than that of boys before learning, and was raised considerably after the class. (shrink)

現代における清沢思想の意義を見直し、現代人に“同時代的思想家”としてのあり方を問い直す渾身の論考など10篇を収載。.