This study adopts a stakeholder theory framework to examine determinants of social reporting quality and empirically test the ability of the theory to explain disclosure quality in an emerging economy. Using a sample of 246 listed companies and a hand-collected dataset that included 2 years of data based on survey questions reflecting international disclosure trends, we apply an aggregate measure of quality with five facets to a variety of corporate social responsibility areas. The results support the application and demonstrate that (...) measures of stakeholder power, strategic posture, economic resources, firm size, and media visibility are related to social disclosure quality. This paper adds to the scarce evidence on social reporting in Taiwan and provides a useful method for evaluating disclosure quality. It also illustrates the impact of two dominant foreign stakeholder groups on social disclosures in Taiwan: organizational buyers in the global supply chain and listing and social rating agencies in international capital markets. (shrink)

In addition to monocentric eukaryotes, which have a single localized centromere on each chromosome, there are holocentric species, with extended repeat‐based or repeat‐less centromeres distributed over the entire chromosome length. At least two types of repeat‐based holocentromeres exist, one composed of many small repeat‐based centromere units (small unit‐type), and another one characterized by a few large centromere units (large unit‐type). We hypothesize that the transposable element‐mediated dispersal of hundreds of short satellite arrays formed the small centromere unit‐type holocentromere in Rhynchospora (...) pubera. The large centromere unit‐type of the plant Chionographis japonica is likely a product of simultaneous DNA double‐strand breaks (DSBs), which initiated the de novo formation of repeat‐based holocentromeres via insertion of satellite DNA, derived from extra‐chromosomal circular DNAs (eccDNAs). The number of initial DSBs along the chromosomes must be higher than the number of centromere units since only a portion of the breaks will have incorporated eccDNA at an appropriate position to serve as future centromere unit sites. Subsequently, preferential incorporation of the centromeric histone H3 variant at these positions is assumed. The identification of repeat‐based holocentromeres across lineages will unveil the centromere plasticity and elucidate the mechanisms underlying the diverse formation of holocentromeres. (shrink)

This paper develops an ethical framework for responsible finance and then applies it to Citigroup (Citi), a major financial actor in the microfinance sector, to see whether it meets with such obligations. The framework consists of two categories of responsibility. The first category is the special social responsibility of financial institutions; and the second is the fundamental principles of ethical behavior in financial services. From Citigroup’s microfinance model, scope of business, and multiple roles in the market, the company seems to (...) be fulfilling its responsibility in inclusive finance. However, judged in term of the principles of integrity, objectivity, fairness, professionalism, and diligence, it falls short of its ethical responsibility. In view of this shortcoming, Citigroup should recall its obligation to avoid conflicts of interest, to provide responsible advice, to protect clients from over-indebtedness, and most importantly, to act with integrity. (shrink)

In this study, we examined the role of culture on early adolescents’ social reasoning about peer exclusion. A total of 80 U.S. and 149 Taiwanese early adolescents independently completed a social reasoning essay about peer exclusion. Analyses of the essays based on social-moral theories showed that U.S. students tended to reason about peer exclusion based on social conventional thinking whereas Taiwanese students were more attentive to personal and moral issues. Despite this difference, both groups of students referred to some common (...) social-moral concepts while reasoning about peer exclusion, including consideration of personal benefit, harming others’ welfare, personal concern, and punishment. The use of social reasoning strategies was similar across the two groups of students except that Taiwanese students relied more on judgment whereas U.S. students generated more alternative hypotheses. (shrink)

The commercialization of microfinance brings formal financial institutions into the microfinance landscape, yet little is known about the forces that lead to this phenomenon. This paper is the first dedicated to this topic using a hand-collected dataset of 112 institutions from 34 countries covering the period from 2008 to 2012. Based on institutional theory and resource-based argument, we empirically assess the effects of institutional environment factors, including regulative, normative, and cognitive elements, as well as resource-based factors, including practice model and (...) multinational diversity, on the intensity of engagements. To do so, we define the roles as capital-related, product-related, and service delivery, and calculate engagement intensity using a scoring method which reflects an organization’s extent of presence in the microfinance value chain. The analysis takes the engaging location and engaging model into account. We find that the two logics together can explain such involvement. Legal compliance is identified as most relevant for domestic players, while resource-based factors are more relevant for overseas players. In addition to regression analysis, many cases are identified to support the arguments. (shrink)

Vinaya rules embody the ideal of how Buddhists should regulate their daily lives, and monastics are required to observe them, despite the fact that they were compiled nearly 2,500 years ago in India: a context dramatically different not only from Chinese Buddhism's present monastic conditions, but from its historical conditions. Against this backdrop, rules of purity were gradually formulated by Chinese masters in medieval times to supplement and adapt vinaya rules to China's cultural ethos and to specific local Chinese contexts. (...) This study explores how the traditional qinggui are applied by the Buddhist sa?gha in present-day Taiwan, and contrasts modern monastics' opinions on these rules and their relation to early Buddhist vinaya, on the one hand, against classical Chan literature and the Buddhist canon, on the other. This comparison fills a notable gap in the existing literature. (shrink)

Happiness, defined as a state of well-being and contentment, is a central human goal. Despite advances in customer behavior research related to value co-creation, the link between customer happiness and these behaviors remains unclear. This study therefore examines customers’ in-role participation behavior and extra-role citizenship behavior to determine their influence on customers’ happiness. Customer participation and citizenship behaviors relate positively to customers’ perceptions of both service performance and their contributions to others’ welfare. In addition, collectivism moderates the relationship between perceived (...) contributions to others’ welfare and happiness; individualism instead moderates the relationship between perceived service performance and happiness. These findings provide both managerial implications and directions for business marketing ethics. (shrink)

According to tradition, when the Buddha’s aunt and stepmother Mah?praj?pat? was allowed to join the Buddhist monastic community, she accepted eight ‘fundamental rules’ that made the nuns’ order dependent upon the monks’ order. This story has given rise to much debate, in the past as well as in the present, and this is no less the case in Mainland China, where nunneries have started to re-emerge in recent decades. This article first presents new insight into Mainland Chinese monastic practitioners’ common (...) perspectives and voices regarding the gurudharmas, which are rarely touched upon in scholarly work. Next, each of the rules is discussed in detail, allowing us to analyse various issues, until now understudied, regarding the applicability of the gurudharmas in Mainland Chinese contexts. This research thus provides a detailed overview of nuns’ perceptions of how traditional vinaya rules and procedures can be applied in contemporary Mainland Chinese monastic communities based on a cross-regional empirical study. (shrink)

This paper is aimed at investigating the differences in ethical perception between Mainland China and Hong Kong through qualitative analysis. The level of idealism and relativism of the informants are measured quantitatively. The qualitative analysis of the viewpoints of participants from Hong Kong and other Chinese cities offers a profound understanding of ethical perception. Contradicting previous studies, our research offers a fresh perspective, indicating that those with high idealism are not always the ones who condemn misconduct or advocate for whistle-blowing. (...) Interestingly, we noted that individuals with high relativism frequently consider and emphasize alternative perspectives, rather than merely condemning or advocating misconduct and whistle-blowing. Conversely, those with low relativism frequently exhibit more anger, regardless of their stance. This discovery suggests that high relativism could be beneficial for facilitating communication between conflicting parties. (shrink)

According to tradition, Mah?praj?pat?, the Buddha’s aunt and stepmother, when allowed to join the Buddhist monastic community, accepted eight ‘fundamental rules’ that made the nuns’ order dependent upon the monks’ order. This story has given rise to much debate, in the past as well as in the present. This article first shows how the eight rules became an integrated part of the vinaya, and more particularly of the Dharmaguptakavinaya, that forms the basis of monastic ordinations in East Asia. Against the (...) background of a much debated attack on these gurudharmas by the Taiwanese nun Shih Chao-hwei, we have then analysed the viewpoints of contemporary Taiwanese nuns, focusing on some less studied, yet very influential, Taiwanese monastic institutes. This research has brought to light a diversity of opinions on the applicability of the rules, relying in each case on a clear vision on Buddhism and vinaya. (shrink)

This study attempts to identify customer retention strategies for legal software and discusses their effectiveness for three consumer groups (stayers, dissatisfied switchers, and satisfied switchers). Although previous studies propose several antipirating strategies, they do not discuss how to enhance customer intentions to use legal software, which is crucial for software companies. The authors provide four generic retention strategies developed from both antipiracy and customer loyalty literature. The results indicate lower-pricing, legal, communication, and product strategies all enhance customer purchase intentions toward (...) legal software. The lower-pricing strategy is more useful for stayers and dissatisfied switchers, and the communication strategy is most useful for dissatisfied switchers. Both the legal and product strategies have similar impacts on purchase intentions across the three segments. From a firm perspective, a product strategy is most worthwhile and useful across all segments. (shrink)

BackgroundThe therapeutic effect of deep brain stimulation (DBS) of the subthalamic nucleus (STN) for Parkinson's disease (PD) is related to the modulation of pathological neural activities, particularly the synchronization in the β band (13–35 Hz). However, whether the local β activity in the STN region can directly predict the stimulation outcome remains unclear.ObjectiveWe tested the hypothesis that low-β (13–20 Hz) and/or high-β (20–35 Hz) band activities recorded from the STN region can predict DBS efficacy.MethodsLocal field potentials (LFPs) were recorded in (...) 26 patients undergoing deep brain stimulation surgery in the subthalamic nucleus area. Recordings were made after the implantation of the DBS electrode prior to its connection to a stimulator. The maximum normalized powers in the theta (4–7 Hz), alpha (7–13 Hz), low-β (13–20 Hz), high-β (20–35 Hz), and low-γ (40–55 Hz) subbands in the postoperatively recorded LFP were correlated with the stimulation-induced improvement in contralateral tremor or bradykinesia–rigidity. The distance between the contact selected for stimulation and the contact with the maximum subband power was correlated with the stimulation efficacy. Following the identification of the potential predictors by the significant correlations, a multiple regression analysis was performed to evaluate their effect on the outcome.ResultsThe maximum high-β power was positively correlated with bradykinesia–rigidity improvement (rs = 0.549, p < 0.0001). The distance to the contact with maximum high-β power was negatively correlated with bradykinesia–rigidity improvement (rs = −0.452, p < 0.001). No significant correlation was observed with low-β power. The maximum high-β power and the distance to the contact with maximum high-β power were both significant predictors for bradykinesia–rigidity improvement in the multiple regression analysis, explaining 37.4% of the variance altogether. Tremor improvement was not significantly correlated with any frequency.ConclusionHigh-β oscillations, but not low-β oscillations, recorded from the STN region with the DBS lead can inform stimulation-induced improvement in contralateral bradykinesia–rigidity in patients with PD. High-β oscillations can help refine electrode targeting and inform contact selection for DBS therapy. (shrink)

Corporate citizenship represents various organizational activities and status related to the organization's societal and stakeholder obligations. This study develops five different dimensions of corporate citizenship and examines the relationship between the five dimensions and purchase intention by including two key mediators. In the proposed model of this study, purchase intention is indirectly affected by economic, legal, ethical, general philanthropic, and strategic philanthropic citizenship via the mediation of corporate identification and brand trust. Empirical testing using a survey of 353 consumers from (...) various industries confirms most of our hypothesized effects. Last, managerial implications for corporate leaders and limitations of our findings are discussed in depth. (shrink)

Product counterfeiting, a serious problem throughout the world, is particularly challenging for luxury brands, which often have simple designs and a value that depends largely on buyers' perceptions. This study incorporates the concept of customer value into an investigation of the anticounterfeiting strategies. Both hedonic and utilitarian values positively influence customer loyalty toward luxury brands. As a means to strengthen customer values, legal and product strategies positively influence customers' hedonic value, whereas communication and product strategies positively influence their utilitarian value. (...) The managerial implications of these findings and directions for further research are discussed. (shrink)

Although considerable research indicates that mental energy is an important factor in many domains, including athletic performance (Cook & Davis, 2006), athletic mental energy (AME) has never been conceptualized and measured. Therefore, the aim of this study was to conceptualize and develop a reliable and valid instrument to assess athletic mental energy. In Study 1, a focus group interview established the initial framework of athletic mental energy. Study 2 used a survey to collect athletes’ experiences of athletic mental energy and (...) develop a scale draft titled “Athletic Mental Energy Scale (AMES).” In Study 3, we examined the psychometric properties and the underlying structure of AMES via item analysis, internal consistency, and exploratory factor analysis (EFA). In Study 4, we used confirmatory factor analysis (CFA) to examine AMES’s factorial validity; and examined concurrent and discriminant validity by examining correlations with athletes’ life stress, positive state of mind, and burnout. In study 5, we examined the measurement invariance of the 6-factor, 18-item AMES with Taiwanese and Malaysian samples. Study 6 examined the predictive validity by comparing AMES scores of successful and unsuccessful martial artists. Across these phases, results showed a 6-factor, 18-item AMES had adequate content validity, factorial structure, nomological validity, discriminant validity, predictive validity, measurement invariance, and reliability. We suggest future studies may use AMES to examine its relationships with athletes’ cognition, affect, and performance. The application of AMES in sport psychology was also discussed. (shrink)

This research adopted the unified theory of acceptance and use of technology to emphasize the use of the PX Pay mobile payment app for PX Mart, the most popular supermarket in Taiwan, and examine the degree of involvement as a moderator. The influence of factors related to PX Mart’s target customer groups on their shopping intentions and usage behaviors were discussed, with subsequent benefits and optimization directions. This study indicated the following results. First, performance expectations, ease-of-use expectations, and social impact (...) enhance consumers’ behavioral intention and behavioral intention significantly influence usage behavior. Second, gender has no significant moderating effect on the proposed model. Third, age has a moderating effect from performance expectations and ease-of-use expectations, social influence on behavioral intention. Fourth, use is more significantly affected by perceived stakeholders for customers over age 50 than for those age 30–39. Fifth, the degree of involvement significantly affects the relationship between behavioral intention and usage behavior in terms of social influence and facilitating conditions effects. Finally, we provided academic and practical implications and make contributions to both the online payment industry and academia. (shrink)

The attitude toward li 利 is often identified as a key difference between the Mencius 孟子 and the Mozi 墨子. A common view is that for the Mencius, rightness (yi 義) and li are incompatible; but for the Mozi they are not necessarily so. In this paper I argue that the Mencius and the Mozi are in broad agreement on the issue of li, and their attitudes toward li are not as different as may seem at first glance. If we (...) take a finer-grained understanding of li in two ways, namely the self-regarding li and the other-regarding li, then both the Mencius and the Mozi would criticize the former but encourage the latter. The term li in the Mencius has a range of meanings, and it is not clear whether the Mencius actually opposes all li-pursuing activities. Mencius would agree with Mozi that, at least in some cases, one is obligated to seek li for others. Furthermore, despite their criticism of self-regarding li, both Mencius and Mozi allow that in some cases it is morally permissible to act from the motive of self-regarding li, as long as this motive coexists with the motive of rightness. That is, self-regarding li and rightness are not always mutually exclusive, even for Mencius, who seems to be more critical of li. (shrink)

The social media industry lacks developed principles of professional ethics that it would need in order to better navigate the ethics of conforming to local media laws in authoritarian countries that lack meaningful protections for privacy, personal and political expression, and intellectual property. This chapter analyzes this question through three frameworks of professional ethics—journalism ethics, technology ethics, and business ethics—and the ways that social media resembles and crucially differs from these three industries.

Yüan shu shih wei Mei-kuo ta hsüeh sheng chʻu hsüeh fa lü erh tso, ku chʻi nei jung tsʻe chung Ying Mei fa lü ti yen chiu.

Section One - Principles and concepts of healthcare law and ethics -- Section Two - Complaints, disciplinary proceedings and indemnity insurance -- Section Three - Confidentiality, disclosure and apologies -- Section Four - Alternative dispute resolution and relationship with colleagues -- Section Five - Liabilities beyond healthcare practices.

On publication in 1791-92, the two parts of Paine’s Rights of Man proved to be both wildly popular and extremely controversial. It was one of the earliest political texts to question hereditary government, it advocated democratic principles, and introduced a blueprint for the modern welfare state. As a result the book was both an instant bestseller and led to Paine’s trial, in his absence, for seditious libel. The Routledge Guidebook to Paine’s Rights of Man provides a complete introduction to this (...) foundational text in the history of modern political thought, addressing: The context in which Rights on Man appeared: the rhetoric of ‘rights’, the proliferation of pamphlets and the French Revolution The key themes and ideas explored by Paine and his arguments against tradition The reception that Paine’s book received on publication and its ongoing influence. (shrink)

林毓生先生是研究近、現代中國思想史的著名學者，畢生思考自由、理性、法治、民主等議題，提出過深邃只見解，在中文世界有著廣泛而深刻的影響。《自由的追尋》是他的思想傳記，前半部分著重敘寫林毓生成長與學思之路 ，突出在此道路上曾經對他產生關鍵影響的人與事；後半部分深入探討林毓生學術思想與代表著述，探討其旨意與論證、說明不同論著之間的邏輯關係，並揭示這些學術研究的實質意義，及其與我們這個時代的互動關係。.

唐君毅先生是近代中國最重要的哲人之一， 事業和學問與當時仍是英國殖民地的香港有密不可分的關係。 唐君毅的努力，豐富了香港的文化氣息， 改變了香港純然商業社會的狀況； 香港的環境，也影響了唐君毅對事情的理解， 對唐君毅的哲學發展有極大的影響。 《唐君毅與香港》討論唐君毅與香港的重要關係，冀能一方面幫助讀者更了解唐君毅其人，另一方面幫助讀者更了解香港其地。本書分為三章，第一章討論唐君毅在香港的文化運動；第二章介紹唐君毅在香港的足跡；第三章評論 唐君毅留在香港的一批藏書，同時也收錄了唐君毅留在香港新亞研究所的藏書照片，這些照片從未曝光，價值尤其珍貴。.

This paper articulates the relationship between knowledge and qing 情 in the Zhuangzi. I argue that Zhuangzi has a twofold view of qing, which is structurally similar to his view of knowledge. I sta...