This study examines the influences of individual behaviour and organizational commitment towards the enhancement of Islamic Work Ethics at the Royal Malaysian Air Force. It involved 312 respondents of different backgrounds and the data were analysed using descriptive analysis and structural equation modelling analysis. The results show that both individual behaviour and organizational commitment have significantly correlated with the enhancement of IWE. The findings could help managers especially of multinational corporations operating in Muslim countries to enhance the company performances by (...) instituting elements of IWE in their organizations. This can be done by promoting the understanding of IWE and providing a conducive environment to practice it. (shrink)

The objective of this research is to investigate the effects of corporate governance scores and environmental, social, and governance scores (ESG) on firms’ cost of capital in emerging countries. The sample consists of 800 firm-year observations collected from Thomson Reuters. We analyze the data using panel-corrected standard errors (PCSE) regressions, which correct for heteroskedasticity issues and contemporaneous errors in the data. When moderated with emerging market variable, our findings indicate that in the financial sector, corporate governance and ESG score is (...) negatively associated with cost of capital. Nonetheless, in the nonfinancial sector, no evidence is found on the effect of corporate governance and ESG on cost of capital. Our findings indicate that emerging countries, different institutional, ownership, and legal structural has an effect on corporate governance and ESG implementation. (shrink)

Source: Author: Marwan Kadhim Mohammed, Wan Roselezam Wan Yahya Martin Amis's manipulation of the patriarchal concept of power is a notable indication of his transgressive attitudes that raise remarkable questions about the human identity. Transgressing power investigates the violation of the normal and familiar trends of literature in order to circulate a new discourse by which a new identity is reframed. Hence, the study of power in Martin Amis's novels, as an important technique of identity re-definition, is not taken into (...) consideration in the light of Foucault's theory of power. The objective of this study is to examine the role applied by transgression as a technique of subverting the common discourse of power in the field of identity re-formation. The study investigates the concept of power manipulated in Amis's Money to define the identity of the 'New Man'. Accordingly, the Foucauldian theory of power is taken as a framework of this study. The study reveals a conclusion in which the transgressive aspects of power are effectively utilized by Amis to re-define the identity of his protagonist in the novel. Although John Self-has finally lost his name and fortune, which are necessary demands to define one's self-in the patriarchal society, he finds his own new identity away from the materialistic norms of the common discourse. ]]>. (shrink)

The concept of self-efficacy has been widely studied and shown to contribute to individuals’ job satisfaction. For counselors, the concept measures their belief in their ability to conduct counseling sessions. However, it is an understudied area. As Bandura states, self-efficacy and its sources should be investigated and measured within its domain, which in this case is school counseling. This study examined the impact on school counselors’ self-efficacy and job satisfaction of the personal and environmental factors: mastery experience, social persuasion, vicarious (...) learning, physiological and affective state, the access to training, and perceived supervisor support of training. The cross-sectional study involved 541 Malaysian secondary school counselors nationwide via a random sampling-distributed questionnaire. Results which were analyzed using PLS-SEM, with importance-performance functionality embedded in it, indicated that mastery experience, access to training, and perceived supervisor support of training explained 45.6% variance in counseling self-efficacy and together with counseling self-efficacy, contributed 13.2% variance in job satisfaction among the school counselors. The importance-performance map analysis revealed supervisor support of training as of greatest importance in shaping counseling self-efficacy. Counseling self-efficacy partially mediated the relationship between mastery experience, access to training, supervisor support toward training, and job satisfaction Arising from this finding is a proposed theoretical framework in which efficacy information, environmental determinants and cognitive determinant corresponded together congruently and lead to higher job satisfaction. Suggestions are also made for training providers, content developers, and policymakers to include these factors in professional development training and continuous education, to sustain the wellbeing of school counselors. (shrink)

Publication date: 30 November 2016 Source: Author: Wen Lee Ng, Manimangai Mani, Wan Roselezam Wan Yahya While the growing body of research on Tan Twan Eng’s The Gift of Rain focuses on the protagonist, Philip Hutton’s traumatic condition, his Chinese identity, and his ambiguous identity, this study devotes particular attention to the complexity of interactions between various cultures practised by Philip. This study aims to address this gap by applying the concept of transculturalism to analyse the processes of acquiring a (...) foreign culture and incorporating the foreign culture into traditional cultures experienced by Philip. In other words, this study employs the concept of transculturalism to examine multicultural depictions in the novel. Scholars, such as Khan, Tiwari, Sheoran and Tan C. S. who have examined multicultural depictions in various literary texts, have found that multicultural circumstances cause certain ethnic groups to lose their cultures and identities. Hence, the multicultural circumstances depicted are perceived as negative phenomena. However, this study has found that by examining the interactions between various cultures, rather than focusing on the end products such as portrayals of hybridity, the positive sides of multicultural depictions could be revealed. The transculturation process experienced by Philip shows that the new cultural practices he has created are made up of both his traditional cultures and the foreign culture he has acquired. This means that Philip does not totally lose his traditional cultures and identities. Therefore, this study concludes that multicultural depictions in The Gift of Rain could be read positively, provided that the interactions between various cultures, which resulted in the incorporation of a foreign culture into traditional cultures, are examined. (shrink)

The existence of ‘human-like’ attributes and actions in the Qur’an and Hebrew Bible entails to various interpretations towards anthropomorphic verses among the Muslim and Jewish counterparts. Al-Ghazali and Maimonides in their discourses strongly affirmed the unity of God and refuted anthropomorphism. Therefore, this study expounded al-Ghazali and Maimonides’ methods in affirming the incorporeality of God through outlining the similarities and differences in their interpretation. This study was qualitative in nature which analyses writings of al-Ghazali and Maimonides in encountering anthropomorphism. It (...) can be deduced that both scholars were found to be employing allegorical interpretation with different level of interpretations in their attempts to repudiate the corporeal form of God. Alternatively, they both agree on the literalist’s approach with conditions that one must not perceive God’s essence in a bodily figure. Consequently, believing so will lead one to heresy. In sum, their emphasis on an incorporeal God brought them to similar interpretation despite their different religion and theological or philosophical orientation.Contribution: This article contributed to comparative theological study in understanding anthropomorphic verses through the discourse of al-Ghazali and Maimonides in Islam and Judaism, respectively. (shrink)

BackgroundThe research shows a growing trend in using an electronic platform to supplement or replace traditional paper-based informed consent processes. Instead of the traditionally written informed consent document, electronic informed consent may be used to assess the research subject’s comprehension of the information presented. By doing so, respect for persons as one of the research ethical principles can be upheld. Furthermore, these electronic methods may reduce potential airborne infection exposures, particularly during the pandemic, thereby adhering to the beneficence and nonmaleficence (...) principle. This scoping review aims to identify the ethics related criteria that have been included in electronic informed consent processes and to synthesize and map these criteria to research ethics principles, in order to identify the gaps, if any, in current electronic informed consent processes.MethodsThe search was performed based on internet search and three main databases: PubMed, SCOPUS and EBSCO. PRISMA Extension for Scoping Reviews : Checklist and Explanation guideline was used to report this work.ResultsOf 34 studies that met the inclusion criteria, 242 essential original constructs were collated, and 7 concepts were derived. Digital content showed the highest percentage of collated original constructs followed by accessibility, comprehension engagement, autonomy, confidentiality, language, and parental consent. Twenty-five new items were synthesized for eConsent criteria which may provide guidance for ethical review of research involving eConsent.ConclusionThe current study adds significant value to the corpus of knowledge in research ethics by providing ethical criteria on electronic informed consent based on evidence-based data. The new synthesized items in the criteria can be readily used as an initial guide by the IRB/rec members during a review process on electronic informed consent and useful to the future preparation of a checklist. (shrink)

Identity and culture as the main concepts of INPE '94 were analyzed from philosophical perspectives that questioned their implications for our era of globalization. The formation of identities in a cultural context and their relationships with education gave focus to discussion. In other words, the effects of culture upon the individual and the role of education in strengthening or degrading these effects afforded the main concerns of our topical group.

The cultural characteristics of any country generally give shape to the educational system. However, no country can assert its own educational system to be wholly indigenous. All the systems come into being as a synthesis of various ingredients of the home country and other countries. And it is quite natural to make use of the experiences and stock of knowledge of the others. This fact is indispensable especially when education is concerned. The curicial problem is to what extent the “borrowing (...) process” should be used. When the process of borrowing ideas become to take the form of “imitation” or “copy”, unexpected results and failure are unavoidable. (shrink)

本书就研究俄罗斯技术哲学的必要性、主要文献和创新点进行了介绍,研究了俄罗斯技术哲学史前的一些情况,重点研究了俄罗斯技术哲学的两位思想重臣--工程学的技术哲学代表人物恩格迈尔和人文主义的技术哲学的代表人 物别尔嘉耶夫--的生平、著作、思想观点、主要贡献等内容。.

The COVID-19 pandemic has raised challenges in dealing with information sharing by the public and the authorities. There are two categories of information sharing on social media that are believed to be potentially problematic and unethical: the sharing of personal information of patients and the sharing of fake news or false information. We present a discussion on how the response to the COVID-19 pandemic in Malaysia can be ethically handled in terms of information sharing. It is recommended that the public (...) should cultivate the basic skills to evaluate information and determine its validity. On the other hand, the authorities should refrain from placing the blame on patients to avoid them from being stigmatized. It is crucial that all parties are aware of their ethical duty to ensure only ethical and valid information gets shared on social media. (shrink)

Resumen: En las dinastías Tang y Song, los clanes zongzu oficiales comunes dominaron gradualmente la comunidad de clanes, lo que interrumpió el riguroso sistema de sacrificios orientado a los estratos. Por lo tanto, como una forma emergente de sacrificio ancestral privado, la sala de imágenes yingtang apareció en las mansiones de los funcionarios comunes o en las casas de la gente común. Cuando la estatua anterior dio paso a una imagen, este nuevo signo cultural llevó a cada ejecutor del sacrificio (...) a lograr una identificación psicológica y emocional con la comunidad. A través de imágenes o retratos colgados en los salones, los albaceas pudieron comprobar si se podía crear visualmente un reino espiritual para comunicarse con sus antepasados o contarles sus oraciones. (shrink)

Neurofeedback is a complex learning scenario, as the task consists of trying out mental strategies while processing a feedback signal that signifies activation in the brain area to be self-regulated and acts as a potential reward signal. In an attempt to dissect these subcomponents, we obtained whole-brain networks associated with efficient self-regulation in two paradigms: parallel, where the task was performed concurrently, combining feedback with strategy execution; and serial, where the task was performed consecutively, separating feedback processing from strategy execution. (...) Twenty participants attempted to control their anterior midcingulate cortex using functional magnetic resonance imaging NF in 18 sessions over 2 weeks, using cognitive and emotional mental strategies. We analyzed whole-brain fMRI activations in the NF training runs with the largest aMCC activation for the serial and parallel paradigms. The equal length of the strategy execution and the feedback processing periods in the serial paradigm allows a description of the two task subcomponents with equal power. The resulting activation maps were spatially correlated with functionally annotated intrinsic connectivity brain maps. Brain activation in the parallel condition correlates with the basal ganglia network, the cingulo-opercular network, and the frontoparietal control network ; brain activation in the serial strategy execution condition with the default mode network, the FPCN, and the visual processing network; while brain activation in the serial feedback processing condition predominantly with the CON, the DMN, and the FPCN. Additional comparisons indicate that BG activation is characteristic to the parallel paradigm, while supramarginal gyrus and superior temporal gyrus activations are characteristic to the serial paradigm. The multifaceted view of the subcomponents allows describing the cognitive processes associated with strategy execution and feedback processing independently in the serial feedback task and as combined processes in the multitasking scenario of the conventional parallel feedback task. (shrink)

It is only of late that some attention is paid to the importance of studies on the South Arabian Diaspora in the Horn of Africa, the African side of the Red Sea, the East African littoral, the Indian subcontinent, the Indian Ocean island groups and Southeast Asia, in throwing new light on (i) the process of Islamization, (ii) the origins of local dynasties, (iii) the problem of trade-routes, and (iv) navigational and maritime techniques and a host of other related problems.

This paper examines parallels between contemporary Western and Islamic thought. It will propose that there is congruence between Western and Muslim political thought processes on issues of soft-foundationalism, negative theology, provisional truth claims and religious democracy, in order to offset hegemonic tendencies. This will be illustrated by a concise juxtaposition of the ideas of Davutoglu, Winkel, Sardar, Tariq Ali, Derrida, Foucault, Abdolkarim Soroush, Mohammed Arkoun and others. In the social sciences, namely political science, the neutralization of ideology is also supported (...) in relation to the concern of ideological encroachments into the discipline by William E. Connolly, that echoes Karl Mannheim’s sociology of knowledge. This paper concludes that similar concerns on the relationship between power and knowledge in contemporary Western and Islamic political thought processes are beneficial to the study of Islam and its transformation as a social and political phenomenon. (shrink)

The current study presents an integrative model examining the double-edged sword effect of unethical pro-organizational behavior (UPB) from the perspective of the actors. Drawing on the moral self-regulation perspective and psychological entitlement literature, we propose that employees who engage in UPB may experience an increase in moral deficits and psychological entitlement, resulting in increased organizational citizenship behavior (OCB) and decreased work effort, respectively. We further propose that moral attentiveness strengthens the positive relationship between UPB and moral deficits but weakens the (...) positive relationship between UPB and psychological entitlement. Moreover, the strength of the indirect effects of employee UPB on OCB and work effort is also contingent upon employees’ moral attentiveness. The hypothesized moderated mediation model is supported by a multisource and time-lagged research design based on a sample of 256 supervisor–subordinate dyads. Key theoretical and practical implications and future research directions are discussed. (shrink)

In this study, the levels of knowledge, awareness, and acceptance of research misconduct were investigated among the Pharmacy academics and students in Malaysia. A cross-sectional study using an online questionnaire was carried out. A total of 393 pharmacy academics and students in Malaysia were involved. Perceived research misconduct, as defined in this study as the perception of any research misconduct performed or observed by the respondents at their institution, was captured and further analyzed. The data was analysed using PLS-SEM to (...) assess the hypotheses which were formulated prior to the survey. The findings show that there is a statistically significant positive relationship between the awareness of terminologies regarding research misconduct and perceived research misconduct in the workplace of respondents. However, the acceptance of unethical practices in research demonstrates a negative correlation with perceived research misconduct. Knowledge and awareness regarding research misconduct have no statistically significant relationship with perceived research misconduct in this study. Both awareness of terminologies and acceptance of unethical practices explained a 10.8% variance in perceived research misconduct. Therefore, our study indicates that the awareness, knowledge, and acceptance of research misconduct might not be the main predictors of questionable conduct of research among pharmacy academics and students. Future study on the relationship between other factors which might contribute to research misconduct is highly recommended to investigate the significant contributing factors of irresponsible conduct of research among the Pharmacy academics and students in Malaysia. (shrink)

In the Shuowen, one of the earliest comprehensive character dictionaries of ancient China, when discussing where the Chinese characters derive their structural components, Xu Shen proposed the dual constitutive principle of “adopting proximally from the human body, and distally from things around.” This dual emphasis of “body” and “things around” corresponds largely to the phenomenological issues of body or corporeality on the one hand, and lifeworld on the other. If we borrow Heidegger’s definition of Dasein as Being-in-the world, we can (...) easily arrive at a reformulation of Xu Shen’s constitutive principle of the Chinese script as one that concerns “bodily Dasein.” By looking into various examples of script tokens we can further elaborate on how the Chinese make use not only of the body in general but various body parts, and how they differentiate their life world into material nature, living things, and a multifaceted world of equipment in forming a core basis of Chinese characters/components, upon which further symbolic manipulation such as “indication”, “phonetic borrowing”, semantic combination, and “annotative derivation”, etc. can be based. Finally, examples will be cited to show how in the Chinese scripts the human body might interact with other’s bodies or with “things around” in various ways to cover the social, environmental, ritual, technical, economical, and even intellectual aspects of human experience. Bodily Dasein, so to speak, provides us with a new perspective of understanding and appreciating the entire scope of the Chinese script. (shrink)

In spite of numerous studies of program outcomes finding little or no positive effect on violent behavior, the Duluth model remains the most common program type of interventions with perpetrators of domestic violence. In addition, Duluth model programs often ignore serious mental health and substance abuse issues present in perpetrators. These and other issues of possible threat to mental health professional ethics are reviewed in light of the court-mandated, compulsory nature of most Duluth model programs and client and victim expectations (...) for program efficacy. (shrink)

Controversial taboo appeals as an executional cue in viral advertising have commonly been used by advertisers. In this context, the study investigates the role of medium context on the effectiveness of controversial taboo ads. By implementing a tightly controlled experiment which deals with controversial taboo ads embedded in a press article and in a viral context, the study finds that the viral medium context does not lead to a more positive attitude toward the embedded brand or to more positive purchase (...) intentions. In addition, a viral medium context triggers ‘unintended consequences’ that lead consumers to undermine the level of tabooness of the viral advertising and subjective norms. To increase the external validity of the research, the results were replicated for two kinds of controversial taboo appeals; one related to sexuality, and the other to death. The results provide useful implications for theory and practice. Extending viral advertising research, a different angle on controversial viral advertising has been taken, shifting from an advertiser and brand focus, to a societal and social one. The work leads to a better understanding of the ethics of controversial viral advertising, and demonstrates its role in the trivialization of taboo behaviors and imagery. The results confirm the need for more regulation of online buzz communication and encourage regulatory bodies to extend policies of viral advertising regulation. (shrink)

本书包括社会建构论与科学社会研究的转向、科学知识社会学的学术实践、双重黑箱:传统社会学的科学观等。.

Since 2005, Malaysia has established several biobanks to keep in line with the advancement of biomedical research and development of biobanks in other countries such as the UK and the USA. Despite the establishment of several biobanks in Malaysia, little is known about the informed consent approach in biobanking research and its ethical challenges. This study aims to identify the approach in obtaining informed consent in the Malaysian biobanking for research and explore its ethical challenges. Using non-probability purposive sampling, an (...) in-depth interview with the key informants was conducted in Klang Valley. Based on the interviews, broad consent is the main approach used in obtaining informed consent in biobanking for research in Malaysia and five major ethical challenges were identified. These challenges include the informants’ opinion on the current informed consent approach, understanding participants’ rights, the role of the research ethics committee, biobanking governance in Malaysia, and informants’ knowledge and awareness. In summary, there is a lack of understanding among those involved in biobanking on the ethical, legal, and social aspects of biobanking for research in Malaysia. (shrink)

Because of the rising labor costs and the trade impact after joining the World Trade Organization, the textile industry in Taiwan has encountered many operational and production problems and obstacles. In addition, the lack of knowledge and resources for the digital transformation required to improve business performance has led to poor production and decision-making efficiency, and stagnant R&D for textile product innovation. In order to improve business operations, enhance customer satisfaction and experience, increase efficiency and reduce manual error, this study (...) was conducted with senior executives and company managers in Taiwan’s textile industry as the target population. The knowledge, technological resources, and competitive pressure of digital transformation are the independent variables. The organizational innovation atmosphere is the moderating variable. The study analyzes the impact of digital transformation on the intention of enterprises. The results of the study show that the knowledge of digital transformation, technological resources, and the competitive pressure of the textile industry positively and significantly affect their perceived benefits of digital transformation. Digital transformation knowledge, technological resources, and competitive pressure will negatively and significantly affect the perceived risk of digital transformation. The perceived benefits and risks of digital transformation are related to the intention of digital transformation of enterprises. The organizational innovation atmosphere of the textile industry positively moderates the influence of perceived benefits on digital transformation intention. Finally, based on the research findings, this study provides practical recommendations to senior executives and company managers in the textile industry. It is also recommended to promote the digital transformation of related software and hardware vendors and government agencies, as well as the subsequent related research reference. (shrink)

The present essay aims to throw light on the study of dialectical thinking from a cultural-historical perspective. Different forms of dialectic are articulated as ideal types, including the Greek dialectic, the Hegelian dialectic, the contemporary German negative dialectic, the Chinese dialectic, and the Indian negative dialectic. These influential cultural products in the history of the East and the West, articulated as ideal types, serve as constellations that could facilitate further empirical studies on dialectical thinking. An understanding of the complexity of (...) these constellations reveals the pitfalls of investigating dialectical thinking without an appropriate conceptualization of the research target. With the ideal types of dialectic as "figure," and Vygotsky's thesis of the cultural-historical origin of higher psychological processes as "ground," we explore possibilities for further lines of inquiry on dialectical thinking. Adhering to the Scribnerian multilevel scheme that reconstructs Vygotsky's thesis, and returning to the core ideas of Vygotsky himself, we discover new, meaningful questions about the study of dialectical thinking. In the research area of "culture and cognition," consideration of a cultural-historical perspective appears to be both necessary and promising. (shrink)

Die beiden Begriffe „Subjekt“ und „Person“ repräsentieren zwei verschiedene Weisen, wie der abendländische Mensch zum Verständnis seines eigenen „Selbst“ gelangt. Während „Subjekt“ auf eine Selbstzentrierung hindrängt, bedeutet „Person“ von Anfang an eine „selbst-lose“ Einfühlung in den Anderen. Nach der Explikation dieser beiden Schlüsselbegriffe sollen einige weiterführende Reflexionen auf das Problem des „Selbst“ aus der Sicht der chinesischen Philosophie sichtbar machen, wie das Problem von einer post-europäischen Perspektive aus betrachtet werden kann.

Die beiden Begriffe „Subjekt“ und „Person“ repräsentieren zwei verschiedene Weisen, wie der abendländische Mensch zum Verständnis seines eigenen „Selbst“ gelangt. Während „Subjekt“ auf eine Selbstzentrierung hindrängt, bedeutet „Person“ von Anfang an eine „selbst-lose“ Einfühlung in den Anderen. Nach der Explikation dieser beiden Schlüsselbegriffe sollen einige weiterführende Reflexionen auf das Problem des „Selbst“ aus der Sicht der chinesischen Philosophie sichtbar machen, wie das Problem von einer post-europäischen Perspektive aus betrachtet werden kann.

Aims The study aims to test the Turkish validity and reliability of the Rushton Moral Resilience Scale (RMRS) and examine the effect of moral resilience on moral distress. Background Moral distress is a phenomenon that negatively affects health workers, health institutions, and the person receiving care. In order to eliminate or minimize the negative effects of moral distress, it is necessary to increase the moral resilience of nurses. Moral resilience involves developing systems that support a culture of ethical practice in (...) healthcare and aim to increase an individual’s capacity to cope with moral challenges. Methods A methodological and descriptive-predictive study design was adopted. Sociodemographic Information Form, Measure of Moral Distress – Healthcare Professionals (MMD-HP), and Rushton Moral Resilience Scale were used to collect data from the nurses. A total of 255 clinical nurses were recruited. Ethical considerations Hacettepe University’s non-interventional ethics committee approved the study’s protocol and informed consent was obtained from the participants. Results The original four-factor structure of the scale was tested with confirmatory factor analysis, and the index values were evaluated and found at an acceptable level. The Cronbach Alpha coefficient of the scale was found to be 0.826. Moral resilience predicted moral distress total, intensity, and frequency levels. A moderate and weak relationship was found in the negative between all sub-dimensions of moral distress and moral resilience. Conclusions The Rushton Moral Resilience Scale Turkish version showed good psychometric properties. Moral resilience has a reducing effect on moral distress. Young nurses who have less experience are at risk because they have lower moral resilience levels, while nurses working in intensive care units are at risk because of their high moral distress levels. A healthy workplace can be created by developing specific approaches to improve moral resilience in reducing the impact of moral distress in the healthcare environment. (shrink)

It is commonly held that implicit learning is based largely on familiarity. It is also commonly held that familiarity is not affected by intentions. It follows that people should not be able to use familiarity to distinguish strings from two different implicitly learned grammars. In two experiments, subjects were trained on two grammars and then asked to endorse strings from only one of the grammars. Subjects also rated how familiar each string felt and reported whether or not they used familiarity (...) to make their grammaticality judgment. We found subjects could endorse the strings of just one grammar and ignore the strings from the other. Importantly, when subjects said they were using familiarity, the rated familiarity for test strings consistent with their chosen grammar was greater than that for strings from the other grammar. Familiarity, subjectively defined, is sensitive to intentions and can play a key role in strategic control. (shrink)

This article compares Habermas’s and Taylor’s approach to the role of religious language in a liberal democracy. It shows that the difference in their approach is not simply in their theories of religious language. The contrast lies deeper, in their incompatible moral theories: Habermas’s universal discourse ethics vs Taylor’s communitarian substantive ethics. I also explore William Rehg’s defence of discourse ethics by conceding that it is based on a metavalue of rational consensus. However, I argue that Habermas’s and Rehg’s discourse (...) ethics and translation proviso are untenable. While Taylor rightly argues that there is no reason to exclude religious reason from the formal political sphere, his proposed fusion of horizons to generate a new hybrid framework is also problematic. I suggest that Taylor’s historical hermeneutics should be extended to include the narrative approach to ethical deliberation as conducive to mutual experiential understanding, and hence to achieving a fusion of horizons of the diverse worlds of citizens in a liberal democracy. (shrink)

The relationship between analysts' forecasts and corporate fraud is a vital theoretical and practical question that needs to be clarified. Based on a strict distinction between negative performance gaps relative to analyst forecasts (negative forecast gaps hereinafter) and analyst coverage, this study investigates the influence of analyst forecasts on corporate fraud from a panoramic perspective. Using panel data on listed companies in China from 2008 to 2019, we find that short-term performance pressure caused by negative forecast gaps is significantly positively (...) correlated with firms’ possibility for fraudulent behavior. However, this positive correlation is weaker in state-owned enterprises than in their non-state-owned counterparts. Further, as a key external governance mechanism, analyst coverage enhances the negative moderator effect of state ownership on the positive relationship between negative forecast gaps and the likelihood of corporate fraud. (shrink)