Robot enthusiasts envision robots will become a “race unto themselves” as they cohabit with the humankind one day. Profound questions arise surrounding one of the major areas of research in the contemporary world—that concerning artificial intelligence. Fascination and anxiety that androids impose upon us hinges on how we come to conceive of the “Cultural Other.” Applying the notion of the “other” in multicultural research process, we will explore how the “Other” has been used to illustrate values and theories about robots, (...) as a mirror for the self. In this paper, we focus on the social, cultural, and religious implications of humans’ attitudes toward relationships between humans with robots. Six major views on humanoid robots are proposed: (1) robots as the “Frightening Other,” (2) robots as the “Subhuman Other,” (3) robots as the “Human Substitute,” (4) robots as the “Sentient Other,” (5) robots as the “Divine Other,” and (6) robots as the “Co-evolutionary Path to Immortality.” The likely and preferable scenario is the last one, which is compatible with an optimistic posthuman world in our evolutionary future. We imagine whether humans will meet the challenge of loving all living and non-living beings (including mechanical entities) might be the key to the co-evolution of both species and the ultimate happiness. (shrink)

Intelligent machines are no longer distant fantasies of the future or solely used for industrial purposes; they are real “living” things that operate similarly to humans with verbal and nonverbal communication capabilities. Humans see in such technology the horrifying dangers and the bliss enabled by the saving power. Entrenched in the emotions of hope and fear concerning intelligent machines, humans’ attitudes toward intelligent machines are not free of expectations, judgments, strategies, and selfish agendas. As the discovery of the New Worlds (...) has led to the development of an understanding of self as distinct from the other, narratives on intelligent robots have taken on similar forms of colonial discourse: contradictory manifestations of ethnocentrism (anthropocentrism) and exoticism. Similar to colonial encounters, the racialized Mechanical _Other_ operates like any other marginalized group. Colonial discourse often regards the mechanical _Other_ as both inferior yet exotic, which usually produces a mixed sense of blessing and curse, ambivalence composed of both desire and aversion. In these representations of machinic _otherness,_ one should not miss the fundamental injustice of creating the “Machinic Other” and imposing humans’ viewpoints. The field must expand the purview of intelligent machines to consider the larger historical and cultural forces shaping our understanding of who we are as reflected in the mirror of intelligent machines. (shrink)

As humanoid social robots are developed rapidly in recent years and experimented in social situations, comparing them to humans provides insights into practical as well as philosophical concerns. This study uses the theoretical framework of communication constraints, derived in human–human communication research, to compare whether people apply social-oriented constraints and task-oriented constraints differently to human targets versus humanoid social robot targets. A total of 230 students from the University of Hawaii at Manoa participated in the study. The participants completed a (...) questionnaire, which determined their concern for the five communication constraints (feelings, non-imposition, disapproval, clarity, and effectiveness) in situations involving humans or robots. The results show people were more concerned with avoiding hurting the human’s feelings, avoiding inconveniencing the human interactive partner, and avoiding being disliked by the human and less concerned with avoiding hurting the robot’s feelings, avoiding inconveniencing the robot partner, and avoiding being disliked by the robot. But people did not differ in their concerns of the two task-oriented constraints (clarity and effectiveness) in response to humans versus humanoid robots. The results of the research suggest that people are more likely to emphasize the social-oriented constraints in communication with humans. (shrink)

As the artificial intelligence of computers grows ever-more sophisticated and continues to surpass the capacities of human minds in many ways, people are forced to question alleged ontological categories that separate humans from machines. As we are entering the world which is populated by non-enhanced and enhanced humans, cyborgs, robots, androids, avatars, and clones among them, the desire for evolutionary mastery of the natural world has taken on the two main directions: merging with machines in disembodied forms or embodied forms. (...) As a path to breaking past the discontinuity between humans and machines and enter into a world beyond the “fourth” discontinuity, machines are viewed as an evolutionary step toward the “perfection” or “immortality” of humans. However, this popular, instrumental views of machines, stemming from the existential death anxiety and the hope for transcending mortality, reveals the karmic dilemma of desiring or grasping something. We shall discuss the possibility that machines can present, ultimately, a revolutionary step rather than an evolutionary step toward understanding “who we are.” The path toward a continuity with machines lies not in our desire for merging with the robots, but in recognizing the arbitrary nature of all such identity categories. This radical understanding of the self-identity can be seen as a facet of enlightened experience. (shrink)

The purpose of the present study was to identify and categorize career motivations in highly educated married Korean women. Twenty five participants who are working were interviewed and asked why they continue their work despite various difficulties. Sixty-seven career persistence motivations were elicited and reliably organized into 6 categories: low interest in childcare and household labor, family-related motives, high need for achievement, financial problems/needs, self-actualization and job satisfaction, and positive perception of working women. This study is significant as it conceptualizes (...) the motivation for career persistence as the major variable affecting highly educated married women’s decision to continue their careers and establishes the theoretical basis for future research. (shrink)

As people struggle to come to terms with cultural pluralism, there is growing recognition of bicultural or multicultural persons and their potential communication patterns. Prior conceptualizations of multicultural identity focused on the idea that people can blend multiple cultures in their minds or switch between representations of cultures as ways to be good towards the Other. This approach may sound sensible, but there is the inescapable injustice embedded in any formulation of the other, and not only the Other but also (...) the other of the Other. The very openness of a genuinely multicultural identity precludes the establishment of such things as ethnic, racial or cultural ‘identities’. The fundamental propositions of this article are that multicultural identity can be seen as different ways of being in the world, which is a facet of enlightened experience by coming into being of ‘intuitive intelligence’ that ‘self/personhood/identity’ is an illusion; the acquisition of multicultural identity is a natural process of human growth, one that does involve a radical shift of personal perspectives, maturation of vision. Ultimately, I suggest a radical rethinking and reversal of the essentialist view of multicultural identity and present multicultural identity as an awareness event transcending one’s cultural identity. It is time for a paradigm shift. (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)

With the growing amount of clinical research, regulations and research ethics are becoming more stringent. This trend introduces a need for quality assurance measures for ensuring adherence to research ethics and human research protection beyond Institutional Review Board approval. Audits, one of the most effective tools for assessing quality assurance, are measures used to evaluate Good Clinical Practice and protocol compliance in clinical research. However, they are laborious, time consuming, and require expertise. Therefore, we developed a simple auditing process and (...) evaluated its feasibility and effectiveness. The screening audit was developed using a routine audit checklist based on the Severance Hospital’s Human Research Protection Program policies and procedures. The measure includes 20 questions, and results are summarized in five categories of audit findings. We analyzed 462 studies that were reviewed by the Severance Hospital Human Research Protection Center between 2013 and 2017. We retrospectively analyzed research characteristics, reply rate, audit findings, associated factors and post-screening audit compliance, etc. Investigator reply rates gradually increased, except for the first year. The studies were graded as “critical,” “major,” “minor,” and “not a finding”, based on findings and number of deficiencies. The auditors’ decisions showed fair agreement with weighted kappa values of 0.316, 0.339, and 0.373. Low-risk level studies, single center studies, and non-phase clinical research showed more prevalent frequencies of being “major” or “critical”. Inappropriateness of documents, failure to obtain informed consent, inappropriateness of informed consent process, and failure to protect participants’ personal information were associated with higher audit grade. We were able to observe critical GCP violations in the routine internal audit results of post-screening audit compliance checks in “non-responding” and “critical” studies upon applying the screening audit. Our screening audit is a simple and effective way to assess overall GCP compliance by institutions and to ensure medical ethics. The tool also provides useful selection criteria for conducting routine audits. (shrink)

Cross-sector relationship building is an important strategy in corporate social responsibility initiatives, and communicating cross-sector relationships on social media can help raise the visibility of collaborative relationships. A noticeable gap in the literature is how social media enables and constrains the formation patterns of cross-sector connections. To understand how businesses communicate their relationships with government agencies and nonprofits about social issues on social media, we propose a theoretical framework that centers public attention as a critical resource and considers different sectors' (...) interests in the COVID-19 issue. We tested this framework with a nationally representative sample of 1,980 organizations on Twitter. The analysis reveals that the increase in public attention to the COVID-19 issue was accompanied by a greater likelihood of cross-sector ties. Specifically, firms severely affected by COVID-19 were more likely to build ties with government agencies, and the increase in public attention also drove firms to build more ties with nonprofits, especially advocacy nonprofits. Our findings suggest managers of social media communication should observe the volatile public attention and design communicative strategies accordingly. (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)

This study investigated the characteristics of neural oscillation and functional connectivity in college students engaging in binge drinking using resting-state electroencephalography. Also, the associations of visual memory, evaluated by the Rey-Osterrieth Complex Figure Test, and neural oscillation with FC during the resting state were investigated. The BD and non-BD groups were selected based on scores of the Korean version of the Alcohol use disorders Identification Test and the Alcohol Use Questionnaire. EEG was performed for 6 min while the participants rested (...) with eyes closed. The theta, lower-alpha, and upper alpha powers did not differ between the BD and non-BD groups. Concerning FC, the BD group exhibited stronger theta coherence than that of the non-BD group, and in the lower and upper alpha bands, the BD group showed stronger coherence in some areas but weaker coherence in others compared with the non-BD group. However, these significant results were not observed after Bonferroni correction. The BD group showed significantly lower delayed recall scores on the RCFT than did the non-BD group. A positive correlation between the left prefrontal-parietal-occipital midline connection and performance on the delayed recall of the RCFT was observed in the BD group. The present results could suggest that binge drinkers have alterations in brain FC, which may be related to their visual memory deficits. (shrink)

BackgroundIt has been well investigated that nature exposure intervention can restore directed attention and improve subsequent cognitive performance. The impairment of decision-making skills in mentally fatigued soccer players was attributed to the inability of attention allocation. However, nature exposure as the potential intervention to counter mental fatigue and improve the subsequent decision-making skill in soccer players has never been investigated.ObjectsThis study aimed to evaluate the effects of nature exposure intervention on decision-making skills among mentally fatigued university soccer players. Moreover, different (...) durations of nature exposure were also evaluated.MethodsA random control between-subject design was adopted. Players were randomly assigned into six groups with three different durations of the experimental group compared with the corresponding control group. All players were first mentally fatigued by performing a 45-min Stroop task; then, they viewed virtual photos of natural or urban scenes; and finally, they performed a soccer decision-making task.ResultsThe subjective ratings of mental fatigue were significantly higher following the Stroop task. Only Exp 3 significantly improved decision-making reaction time compared with Con 3. Moreover, the accuracy slightly increased in Exp 3 after the intervention.ConclusionIn line with attention restoration theory, nature exposure significantly improved decision-making skills in mentally fatigue university players. However, the duration must be 12.50 min for each stimulus to stay longer to attract involuntary attention. (shrink)

With the prevalence of the Internet and new media channels, consumer reviews have become one of the main determinants of Consumers’ purchasing decisions. This paper uses the Latent Dirichlet Allocation model to identify the key factors that are of major concern to consumers, including design factors, laptop setup factors, logistics factors, after-sales factors, and user experience factors. And, we classify these factors into product quality factors and supporting service factors for new products. We then explore the relationship between online reviews (...) and purchase decisions under these different factors, and also further explore the impact of interactions between online review metrics on purchase decisions. Our findings suggest that the impact of online reviews on consumer purchase decisions also varies considerably across different consumer focus factors. In addition, we find that the impact of the interaction between online review features is complex. In particular, consumers do not follow the positive guidance and make purchase decisions as we would expect when confronted with a large number of positive emotional polarity online reviews. Meanwhile, the interaction between negative emotional polarity and variance of online reviews had no significant effect on consumer purchase decisions. The variance of online reviews has a limited role in reducing consumer risk perceptions triggered by negative emotional polarity. Our study provides new evidence for the study of the impact of online reviews through text mining. (shrink)

One’s ‘Asianness’ signifies to the white dominant group, that s/he is a foreigner and consequently a second-class citizen. Asian American women have been perceived to be the perpetual foreigner. The understanding of the foreigner within the book of Ezra brings to light how foreign women were treated, excluded and forced to move away. As more immigrants come into North America, we need to learn ways to welcome them fully and not as second-class citizens or the Other.

Background As Korean neonatal nurses frequently experience the deaths of infants, moral distress occurs when they provide end-of-life care to the infants and their families. Although they need to care for the patients’ deaths and consequently experience burnout and turnover due to moral distress from the situation, there is a lack of a support for nurses. Moreover, not much information is available on the moral distress of neonatal nurses. There is a need to better understand Korean neonatal nurses’ moral distress (...) to develop and implement appropriate supports. Objective This study aimed to describe nurses’ experience of moral distress when they provide end-of-life care to infants and their families in neonatal intensive care units. Research design This is a secondary analysis qualitative study. Content analysis was performed based on Corley’s theory of moral distress to develop a codebook and identify themes regarding moral distress among the nurses. Participants and research context Qualitative data were collected from 20 nurses working in two NICUs in Seoul, South Korea. Ethical considerations The original study obtained permission from a university’s institutional review board (IRB). This secondary analysis study obtained the exemption from another university’s IRB. Nurses’ participation was voluntary and confidential. Findings The nurses’ moral distress was derived when they faced moral constraints and/or moral conflicts. Two distinct categories of moral constraints and four distinct categories of moral conflicts were identified among the neonatal nurses. In addition, impacts of moral distress on patients and nurses were identified. Conclusions This study identified occasions neonatal nurses experience moral distress, and thus can guide in developing and implementing effective interventions to decrease their moral distress and improve their resilience in end-of-life care by providing insight into neonatal nurses’ needs for support in end-of-life care. (shrink)

Background: Both anxiety and depression in family caregivers of advanced cancer patients are common, and they have a negative influence on both the FCs and the patients. Some studies suggested that a variety of interventions could alleviate the psychological symptoms of FCs. However, there is no consensus on much more effective methods for intervention, and relatively high-quality research is blank in psychological problems of these population in China. The validity of mindfulness-based stress reduction and psychological consultation guided by the needs (...) assessment tool in the psychological status of caregivers will be compared in this study to select a more suitable intervention for the FCs of advanced cancer patients in China.Methods and Analysis: A randomized N-of-1 trial would be conducted at the Cancer Hospital, Chinese Academy of Medical Sciences. Fifty eligible FCs of advanced cancer patients will be recruited, and all will receive three cycles of psychological intervention treatment, with each cycle including both of MBSR and psychological consultation guided by the NST. MBSR and psychological consultation guided by the NST will be compared with each other in each cycle, and the intervention sequence will be based on the random number table generated after the informed consent has been completed. Each treatment period is 2 weeks, and the interval between different treatment cycles or treatment periods is 1 week. The self-reported scales are measured at the beginning and end of each treatment period, including the Self-Rating Anxiety Scale, the Self-Rating Depression Scale, Distress Thermometer, Zarit Burden Interview, Chinese version of the Medical Outcomes Study 12-item Short Form, and Family Carer Satisfaction with Palliative Care scale.Dissemination: The protocol of the study was approved by the Institutional Review Board of the Ethical Committee of the Cancer Hospital, Chinese Academic of Medical Science. The results will be published in a peer-reviewed medical journal. The study is registered at Chinese Clinical Trials Registry with the trial registration number chiCTR2000033707. This study employs an innovative methodological approach on the effectiveness of MBSR and psychological consultation guided by the NST for psychological status of FCs of advanced cancer patients. The findings of the study will be helpful to provide high-quality evidence-based medical data for psychological intervention of FCs of advanced cancer patients, and guide clinicians on best quality treatment recommendations. (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 paper investigates whether local religious beliefs have a significant impact on the practice of earnings management. We extend the existing literature on the role of firm characteristics in mitigating earnings management by showing that local religious beliefs significantly impact the practice of earnings management. Specifically, exploring firms located in the U.S. counties that vary from 2000 through 2010, we document the negative relationship between religiosity and earnings management using multivariate regression analysis. Our results show that firms in counties with (...) strong religious social norms are less likely to engage in earnings management. Furthermore, we attempt to mitigate endogeneity concerns by employing a modified Difference-Differences model and Propensity score matching methods. We find that the negative effects of religion on earnings management still hold. Overall, these findings emphasize the empirical relevance of the association between the local social norms and earnings manipulations. (shrink)

Cover Photograph: Resolving developmental genetics in the fourth dimension: an illustration (by Kwang‐Hyun Cho himself) of the principle of dynamic network motifs in Drosophila development. Hitherto largely considered in terms of time‐invariant networks, drosophila development is viewed in the article by Man‐Sun Kim, Jeong‐Rae Kim, and Kwang‐Hyun Cho as the result of networks of gene interactions that change during the course of development. Using this paradigm, pivotal developmental events can be correlated with particular changes from one constellation of gene interactions (...) to a different one, and the method allows the identification of certain network motifs that are not identifiable using static approaches. Features article: “Dynamic network rewiring determines temporal regulatory functions in the Drosophila melanogaster development processes”, see pages 505 – 513. (shrink)

The identification of network motifs has been widely considered as a significant step towards uncovering the design principles of biomolecular regulatory networks. To date, time‐invariant networks have been considered. However, such approaches cannot be used to reveal time‐specific biological traits due to the dynamic nature of biological systems, and hence may not be applicable to development, where temporal regulation of gene expression is an indispensable characteristic. We propose a concept of a “temporal sequence of network motifs”, a sequence of network (...) motifs in active sub‐networks constructed over time, and investigate significant network motifs in the active temporal sub‐networks of Drosophila melanogaster. Based on this concept, we find a temporal sequence of network motifs which changes according to developmental stages and thereby cannot be identified from the whole static network. Moreover, we show that the temporal sequence of network motifs corresponding to each developmental stage can be used to describe pivotal developmental events. (shrink)

Face recognition payment, an innovative financial technology service, is a recently developed mode of payment service that has garnered attention in the offline market, particularly in China. However, studies examining the adoption of FRP by consumers are scarce. Therefore, this study proposed a causal model built on the Unified Theory of Acceptance and Use of Technology, and key predictors related to the intention of using FRP were identified. The structural equation model-based results obtained from 305 Chinese participants demonstrated that the (...) intention was most affected by relative advantage. In addition, performance expectancy, effort expectancy, social influence, and perceived risk also had a significant impact. However, trust was found to not significantly affect consumers’ intentions, despite it negatively influencing perceived risk. Thus, the results of this study are expected to provide a set of guidelines for companies regarding the implementation of FRP. (shrink)

BackgroundAttention deficit hyperactivity disorder is clinically diagnosed; however, quantitative analysis to statistically analyze the symptom severity of children with ADHD via the measurement of head movement is still in progress. Studies focusing on the cues that may influence the attention of children with ADHD in classroom settings, where children spend a considerable amount of time, are relatively scarce. Virtual reality allows real-life simulation of classroom environments and thus provides an opportunity to test a range of theories in a naturalistic and (...) controlled manner. The objective of this study was to investigate the correlation between participants’ head movements and their reports of inattention and hyperactivity, and to investigate how their head movements are affected by different social cues of different sensory modalities.MethodsThirty-seven children and adolescents with and without ADHD were recruited for this study. All participants were assessed for diagnoses, clinical symptoms, and self-reported symptoms. A virtual reality-continuous performance test was conducted under four conditions: control, no-cue, visual cue, and visual/audio cue. A quantitativecomparison of the participants’ head movements was conducted in three dimensions using a head-mounted display in a VR classroom environment. Task-irrelevant head movements were analyzed separately, considering the dimension of movement needed to perform the VR-CPT.ResultsThe magnitude of head movement, especially task-irrelevant head movement, significantly correlated with the current standard of clinical assessment in the ADHD group. Regarding the four conditions, head movement showed changes according to the complexity of social cues in both the ADHD and healthy control groups.ConclusionChildren and adolescents with ADHD showed decreasing task-irrelevant movements in the presence of social stimuli toward the intended orientation. As a proof-of-concept study, this study preliminarily identifies the potential of VR as a tool to understand and investigate the classroom behavior of children with ADHD in a controlled, systematic manner. (shrink)

The notions of a hyper MV-deductive system, a -hyper MV-deductive system, a - hyper MV-deductive system, a -hyper MV-deductive system, a -hyper MV-deductive system and a -hyper MV-deductive system are introduced, and then their relations are investigated.

BackgroundDue to causing inability of self-regulation and executive functions such as directed attention and visual searching for relevant information, mental fatigue impairs skilled performance in various sports. On the other hand, natural scenes could improve directed attention, which may considerably benefit visual searching ability and self-regulation. However, nature exposure as a potential intervention to improve skilled performance among mentally fatigued athletes has not been discussed thoroughly.PurposeTo propose the potential intervention for the impairment of skilled performance among mentally fatigued athletes and (...) generate a framework for future studies.MethodsA narrative review was applied to search broadly across disciplines, retrieving literature from several databases.ResultsThirty-three works of literature including 39 experiments were obtained. Finally, a conceptual framework was built regarding the effect of nature exposure intervention on skilled performance in athletes for future studies.ConclusionThree theories could be potentially integrated to be a conceptual framework and explain the mechanism of preventing prior mental exertion. Future studies could examine more on the duration of the intervention. (shrink)

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)

This study proposes two identification cuing factors (i. e., CSR associations and CSR participation) to understand how corporate social responsibility (CSR) relates to employees' identification with their firm.The results reveal that a firm's CSR initiatives increase employee-company identification (E-C identification).E-C identification, in turn, influences employees' commitment to their company. However, CSR associations do not directly influence employees' identification with a firm, but rather influence their identification through perceived external prestige (PEP). Compared to CSR associations, CSR participation has a direct influence (...) on E-C identification. On the basis of these findings, it is argued that CSR performance can be an effective way for companies to maintain a positive relationship with their employees. (shrink)

This study proposes two identification cuing factors to understand how corporate social responsibility relates to employees’ identification with their firm. The results reveal that a firm’s CSR initiatives increase employee–company identification. E–C identification, in turn, influences employees’ commitment to their company. However, CSR associations do not directly influence employees’ identification with a firm, but rather influence their identification through perceived external prestige. Compared to CSR associations, CSR participation has a direct influence on E–C identification. On the basis of these findings, (...) it is argued that CSR performance can be an effective way for companies to maintain a positive relationship with their employees. (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 examines the antecedents of organizational commitment for adopting corporate environmental responsibility and green practices in the case of the logistics industry in South Korea. Seven hundred and eighty employees and top management from logistics companies were sampled. The data were analyzed using factor analysis, structural equation modeling techniques, and one-way analysis of variance. The results showed that social expectations, organizational support, and stakeholder pressure were the important antecedents for the adoption of corporate environmental responsibility and green practices. In (...) the path analysis, social expectations had the greatest impact on both stakeholder pressure and green practice adoption. Moreover, we found that the higher the job titles were, the more willing they were to adopt green practices. This indicated that the current top management of Korean logistics companies is well aware of being mandated to make a commitment to corporate environmental responsibility and green practices. (shrink)