We investigate two under-explored factors in mitigating the risk of corporate fraud and regulatory enforcement against fraud, namely institutional investors and political connections. The role of institutional investors in the effective monitoring of a firm’s management is well established in the literature. We further observe that firms that have a large proportion of their shares held by institutional investors have a lower incidence of enforcement actions against corporate fraud. The importance of political connections for enterprises, whether in a developed market (...) such as the United States or an emerging market such as China, has been established by previous studies. However, we find evidence of another positive effect of political connections: they may reduce the incidence of enforcement action against corporate fraud. We also find that political connections play a more significant role in reducing regulatory enforcement incidents against non-state-owned enterprises and firms in weaker legal environments, whereas institutional ownership plays a more important role in reducing regulatory enforcement incidents against state-owned enterprises. (shrink)

Han Wei liang Jin Nan Bei chao fo jiao shi -- Wei Jin xuan xue lun gao -- Ping jin ren zhi wen hua yan jiu -- Wen hua si xiang zhi chong tu yu tiao he.

Corruption involves greed, money, and risky decision-making. We explore the love of money, pay satisfaction, probability of risk, and dishonesty across cultures. Avaricious monetary aspiration breeds unethicality. Prospect theory frames decisions in the gains-losses domain and high-low probability. Pay dissatisfaction (in the losses domain) incites dishonesty in the name of justice at the individual level. The Corruption Perceptions Index, CPI, signals a high-low probability of getting caught for dishonesty at the country level. We theorize that decision-makers adopt avaricious love-of-money aspiration (...) as a lens and frame dishonesty in the gains-losses domain (pay satisfaction-dissatisfaction, Level 1) and high-low probability (CPI, Level 2) to maximize expected utility and ultimate serenity. We challenge the myth: Pay satisfaction mitigates dishonesty across nations consistently. Based on 6500 managers in 32 countries, our cross-level three-dimensional visualization offers the following discoveries. Under high aspiration conditions, pay dissatisfaction excites the highest- (third-highest) avaricious justice-seeking dishonesty in high (medium) CPI nations, supporting the certainty effect. However, pay satisfaction provokes the second-highest avaricious opportunity-seizing dishonesty in low CPI entities, sustaining the possibility effect—maximizing expected utility. Under low aspiration conditions, high pay satisfaction consistently leads to low dishonesty, demonstrating risk aversion—achieving ultimate serenity. We expand prospect theory from a micro and individual-level theory to a cross-level theory of monetary wisdom across 32 nations. We enhance the S-shaped Curve to three 3-D corruption surfaces across three levels of the global economic pyramid, providing novel insights into behavioral economics, business ethics, the environment, and responsibility. (shrink)

本书初由唐君毅夫人谢廷光于1985年编订,收录唐君毅逝世后亲友,同道,学生等发表和撰写的纪念文章,现增入当时未及收录的纪念和讨论文章,以及唐君毅亲属撰写的回忆文章.由这些文章,不仅表示了大家的回忆与纪 念,更是由此对唐君毅先生生平进行总结和缅怀.

本书由上编：汤一介谈《儒藏》和下编汤一介与《儒藏》构成，具体收录了《我们为什么要编纂》《回忆汤先生与》《怀念汤一介先生坚持编好》《日本编纂委员会及其工作》《纪念汤一介先生》《汤一介先生与》《怀念汤先生 》等文章。.

《汤用彤全集》收集了我们可以找到的已刊和未刊用彤先生的论著和读书札记、教学讲义及提纲、演讲提纲、信札以及学生的听课笔记，编为七卷。第一卷《汉魏两晋南北朝佛教史》；第二卷《隋唐佛教史稿》；第三卷《印度哲 学史略》；第四卷《魏晋玄学》；第五卷《往日阿稿·西方哲学》；第六卷《校点高僧传》；第七卷《饾饤札记》。在每卷之最后都附有一“编者后记”，对该卷的编辑情况做了一些说明，可供参考。第七卷末载《汤用彤年谱简 编》。.

汤用彤先生 , 字锡予, 湖北黄梅人. 中国近现代哲学家、教育家. 从1935年起, 到全国解放, 汤用彤先生一直主持北大哲学系, 因而哲学系的教学和研究方向, 与他的学术领导关系至深, 得以建立起本系自己的学术重点, 形成学术传统, 并且一直影响到今天. 作为一名导师, 在后学者心目中, 汤先生淳直、朴素、不为物累; 待人宽厚、处事公正, 蔼然仁者. 所选录的文章侧重对先生学行有深切认识的回忆与研究文字, 作者大多是其师友、门生及再传弟子.

The graduate course in research ethics in the Graduate School for Integrative Sciences and Engineering at the National University of Singapore consists of a semester long mandatory course titled: “Research Ethics and Scientific Integrity.” The course provides students with guiding principles for appropriate conduct in the professional and social settings of scientific research and in making morally weighted and ethically sound decisions when confronted with moral dilemmas. It seeks to enhance understanding and appreciation of the moral reasoning underpinning various rules (...) and legislative constraints associated with research subjects and procedures. Further, students are trained to critically analyse cases and issues associated with scientific misconduct preparing them to act in a responsible and effective manner should they encounter such cases. The diverse background and training of the cohort also provide a unique setting and opportunity for student-initiated collaborative interdisciplinary learning. This article offers a reflective account of the course and some preliminary insights into learning outcomes. (shrink)

Video surveillance plays a vital role in maintaining the social security although, until now, large uncertainty still exists in danger understanding and recognition, which can be partly attributed to intractable environment changes in the backgrounds. This article presents a brain-inspired computing of attention value of surrounding environment changes with a processes-based cognition model by introducing a ratio valueλof EC-implications within considered periods. Theoretical models for computation of warning level of EC-implications to the universal video recognition efficiency are further established. Imbedding (...) proposed models into the online algorithms is suggested as a future research priority towards precision security for critical applications and, furthermore, schemes for a practical implementation of such integration are also preliminarily discussed. (shrink)

Reliabilists hold that a belief is doxastically justified if and only if it is caused by a reliable process. But since such a process is one that tends to produce a high ratio of true to false beliefs, reliabilism is on the face of it applicable to binary beliefs, but not to degrees of confidence or credences. For while beliefs admit of truth or falsity, the same cannot be said of credences in general. A natural question now arises: Can reliability (...) theories of justified belief be extended or modified to account for justified credence? In this paper, I address this question. I begin by showing that, as it stands, reliabilism cannot account for justified credence. I then consider three ways in which the reliabilist may try to do so by extending or modifying her theory, but I argue that such attempts face certain problems. After that, I turn to a version of reliabilism that incorporates evidentialist elements and argue that it allows us to avoid the problems that the other theories face. If I am right, this gives reliabilists a reason, aside from those given recently by Comesaña and Goldman, to move towards such a kind of hybrid theory. (shrink)

The last two decades have witnessed the rising prevalence of both co-publishing and retraction. Focusing on research collaboration, this paper utilizes a unique dataset to investigate factors contributing to retraction probability and elapsed time between publication and retraction. Data analysis reveals that the majority of retracted papers are multi-authored and that repeat offenders are collaboration prone. Yet, all things being equal, collaboration, in and of itself, does not increase the likelihood of producing flawed or fraudulent research, at least in the (...) form of retraction. That holds for all retractions and also retractions due to falsification, fabrication, and plagiarism. The research also finds that publications with authors from elite universities are less likely to be retracted, which is particularly true for retractions due to FFP. China stands out with the fastest retracting speed compared to other countries. Possible explanations, limitations, and policy implications are also discussed. (shrink)

This article aims to investigate the impact of employee perceptions of corporate social responsibility on job embeddedness under the drastic circumstances of coronavirus disease 2019. This study also investigated the role of organizational identification as a psychological mechanism linking employee perceptions of corporate social responsibility to job embeddedness. Survey data were collected from 325 employees in banking industry of China and analyzed using partial least squares structural equation modeling. Results revealed that CSR to employees and organizational identification were positively and (...) significantly related to job embeddedness, while CSR to customers, CSR to government, and CSR to society did not significantly predict job embeddedness. Organizational identification fully mediated the relationship between CSR to customers, CSR to government, CSR to society and job embeddedness, and partially mediated the relationship between CSR to employees and job embeddedness. The results suggest engaging in CSR activities can lead employees to identify themselves with the organization and enhance their embeddedness. The article concludes with several implications for practice and recommendations for future research. (shrink)

A number of philosophers have argued that it is hard for finite agents like us to reason and make decisions relying solely on our credences and preferences. They hold that for us to cope with our cognitive limitations, we need binary beliefs as well. For they think that such beliefs, by disposing us to treat certain propositions as true, help us cut down on the number of possibilities we need to consider when we reason. But using Ross and Schroeder as (...) my stalking horse, I argue that such an appeal to binary beliefs does not work. I begin by explaining why there’s supposedly a problem for an account of reasoning that invokes only credences and preferences. I then argue that Ross and Schroeder’s account of belief—as well as other similar accounts—does not help solve the problem. Finally, I consider an alternative approach to solving the problem. This approach, unlike the accounts I criticise, does not hold that having a disposition to treat a proposition as true is necessary for believing it. (shrink)

I address the problem of whether philosophy can be international by its claim to represent rationality, hence universality. I argue in favor of this claim by focusing on the special logic thesis in Chinese philosophy. This thesis holds that a different type of logic must be used when studying the Chinese texts. I argue at length against the special logic thesis by examining the problem of human nature in the Confucian philosophers Mencius, Hsün Tzu and Kao Tzu. I show how (...) their arguments can be reconstructed as inductive analogical arguments and as deductive argument. I then broaden the notion of the logic of argumentation into a discussion of metaphysical anti‐essentialism and underdetermination in order to resolve the problem of human nature and also to show how the same types of logical analysis (more generally construed) can be applied to the arguments from these Confucian philosophers. Under my treatment, Kao Tzu, somewhat surprisingly, turns out to provide the most insight. (shrink)

[1] zhuangzi shu jie -- [2] Wen xin diao long jiang shu -- [3] Fo, dao yu zhu zi-- [4] Ru jia -- [5] Dang dai xin Ru jia.

This research investigates the efficacy of business ethics intervention, tests a theoretical model that the love of money is directly or indirectly related to propensity to engage in unethical behavior (PUB), and treats college major (business vs. psychology) and gender (male vs. female) as moderators in multi-group analyses. Results suggested that business students who received business ethics intervention significantly changed their conceptions of unethical behavior and reduced their propensity to engage in theft; while psychology students without intervention had no such (...) changes. Therefore, ethics training had some impacts on business students' learning and education (intelligence). For our theoretical model, results of the whole sample (N = 298) revealed that Machiavellianism (measured at Time 1) was a mediator of the relationship between the love of money (measured at Time 1) and unethical behavior (measured at Time 2) (the Love of Money → Machiavellianism → Unethical Behavior). Further, this mediating effect existed for business students (n = 198) but not for psychology students (n = 100), for male students (n = 165) but not for female students (n = 133), and for male business students (n = 128) but not for female business students (n = 70). Moreover, when examined alone, the direct effect (the Love of Money → Unethical Behavior) existed for business students but not for psychology students. We concluded that a short business ethics intervention may have no impact on the issue of virtue (wisdom). (shrink)

Successful formation of a new venture is not the most critical indicator of the real success of an entrepreneurial venture. Instead, the sustainability of an entrepreneurial venture (i.e., entrepreneurial sustainability) is the most critical but the most difficulty goal. Entrepreneurial sustainability relies largely on positive collective psychology. This article offers systematic and detailed discussion of the effects of psychological capital on the critical elements of entrepreneurship sustainability – not just that on a successful formation of a new venture. The goal (...) is to shed light on potential practical designs and theoretical improvement in the future. (shrink)

This study examines a model involving income, the love of money, pay satisfaction, organizational commitment, job changes, and unethical behavior among 211 full-time employees in Hong Kong, China. Direct paths suggested that the love of money was related to unethical behavior, but income (money) was not. Indirect paths showed that income was negatively related to the love of money that, in turn, was negatively related to pay satisfaction that, in turn, was negatively associated with unethical behavior. Pay satisfaction was positively (...) related to organizational commitment. Thus, the love of money is the root of evil, but money is not. (shrink)

We develop a theoretical model, explore the relationship between temptation (both reflective and formative) and unethical intentions by treating monetary intelligence (MI) as a mediator, and examine the direct (temptation to unethical intentions) and indirect (temptation to MI to unethical intentions) paths simultaneously based on multiple-wave panel data collected from 340 part-time employees and university (business) students. The positive indirect path suggested that yielding to temptation (e.g., high cognitive impairment and lack of self-control) led to poor MI (low stewardship behavior, (...) but high cognitive meaning) that, in turn, led to high unethical intentions (theft, corruption, and deception). Our counterintuitive negative direct path revealed that those who controlled their temptation had high unethical intentions. Due to the multiple faces of temptation (the suppression effect), maliciously controlled temptation (low cognitive impairment and high self control) led to deviant intentions. Subsequent multi-group analysis across gender (a moderator) reformulated the mystery of temptation: a negative direct path for males, but a positive indirect path for females. For males, the negative direct path generated a dark impact on unethical intentions; for females, the positive indirect path did not, but offered great implications for consumer behavior. Both falling “and” not falling into temptation led to unethical intentions which varied across gender. Our counterintuitive, novel, and original theoretical, empirical, and practical contributions may spark curiosity and add new vocabulary to the conversation regarding temptation, money attitudes, consumer psychology, and business ethics. (shrink)

Monetary intelligence theory asserts that individuals apply their money attitude to frame critical concerns in the context and strategically select certain options to achieve financial goals and ultimate happiness. This study explores the dark side of monetary Intelligence and behavioral economics—dishonesty. Dishonesty, a risky prospect, involves cost–benefit analysis of self-interest. We frame good or bad barrels in the environmental context as a proxy of high or low probability of getting caught for dishonesty, respectively. We theorize: The magnitude and intensity of (...) the relationship between love of money and dishonest prospect may reveal how individuals frame dishonesty in the context of two levels of subjective norm—perceived corporate ethical values at the micro-level and Corruption Perceptions Index at the macro-level, collected from multiple sources. Based on 6382 managers in 31 geopolitical entities across six continents, our cross-level three-way interaction effect illustrates: As expected, managers in good barrels, mixed barrels, and bad barrels display low, medium, and high magnitude of dishonesty, respectively. With high CEV, the intensity is the same across cultures. With low CEV, the intensity of dishonesty is the highest in high CPI entities —the Enron Effect, but the lowest in low CPI entities. CPI has a strong impact on the magnitude of dishonesty, whereas CEV has a strong impact on the intensity of dishonesty. We demonstrate dishonesty in light of monetary values and two frames of social norm, revealing critical implications to the field of behavioral economics and business ethics. (shrink)

In the current "Eastern culture fad" now engulfing the East Asian mainland, the Book of Changes, that repository of "shining mysteries" that symbolizes the special quality of East Asian culture, has attracted considerable attention. Over the past several thousand years, the Book of Changes has played an extremely important role in molding the foundation of China's great intellectual tradition. It is for this reason that this work has always been so highly regarded as "the first of the Six Classics," as (...) "one of the three mysteries." But the extent and depth of the present studies of the Book of Changes are unprecedented. The Book of Changes was first introduced to the West in the seventeenth century and, arousing the interest of Western scholars, was translated into one language after another. But never before have so many scholars in so many countries been so caught up in studying the Book of Changes as at present. The reason this work has attracted such universal attention is in part the particular conditions of the times and in part the timeless, lasting value of the Book of Changes itself. (shrink)

This research tests a model of employee helping behavior (a component of Organizational Citizenship Behavior, OCB) that involves a direct path (Intrinsic Motives → Helping Behavior, the Good Samaritan Effect) and an indirect path (the Love of Money → Extrinsic Motives → Helping Behavior). Results for the full sample supported the Good Samaritan Effect. Further, the love of money was positively related to extrinsic motives that were negatively related with helping behavior. We tested the model across four cultures (the USA., (...) Taiwan, Poland, and Egypt). The Good Samaritan Effect was significant for all four countries. For the indirect path, the first part was significant for all countries, except Egypt, whereas the second part was significant for Poland only. For Poland, the indirect path was significant and positive. The love of money may cause one to help in one culture (Poland) but not to help in others. Results were discussed in the light of ethical decision making. (shrink)

In this article, drawing from a relational perspective, we explore the relationship between moral leadership and employee creativity, treat employee identification with leader and leader–member exchange as two mediators, and develop a new theoretical model of employee creativity. Our data collected from 160 supervisor–subordinate dyads in the People’s Republic of China demonstrate that moral leadership is positively related to both employee identification with leader and LMX. Further, employee identification with leader partially mediates the relationship between moral leadership and LMX. In (...) particular, employee identification with leader greatly enhances LMX which leads to high creativity. Overall, the relationship between moral leadership and employee creativity is mediated by not only employee identification with leader but also LMX. Our findings offer a new theoretical framework for future theory development and testing on creativity as well as practical implications for researchers and managers in business ethics. (shrink)

Digital technologies can be an asset to serving communities and societies through data analytics and management to achieve greater good. However, care must be exercised in that societies without digital access do not get overlooked or, worse, face abuses of privacy disclosure or exploitation. Regulations exist to prevent this happening, but ethical considerations are important in deciding in what is allowable and what is not. The further risk of artificial intelligence where computers start to make autonomous decisions and the vulnerabilities (...) we are exposed to is considered. Steps are proposed to develop an ethics-based digital strategy and how to mitigate cyber risk. (shrink)

Confucian philosopher Xunzi’s moral thought is considered in light of the modern focus on self-realization. Self-Realization through Confucian Learning reconstructs Confucian thinker Xunzi’s moral philosophy in response to the modern focus on self-realization. Xunzi (born around 310 BCE) claims that human xing (“nature” or “native conditions”) is without an ethical framework and has a tendency to dominate, leading to bad judgments and bad behavior. Confucian ritual propriety (li) is needed to transform these human native conditions. Through li, people become self-directing: (...) in control of feelings and desires and in command of their own lives. Siufu Tang explicates Xunzi’s understanding of the hierarchical structure of human agency to articulate why and how li is essential to self-realization. Ritual propriety also structures relationships to make a harmonious communal life possible. Tang’s focus on self-realization highlights how Confucianism can address the individual as well as the communal and serve as a philosophy for contemporary times. (shrink)

The vast majority of indigenous communities are among the world’s poorest and are unlikely to be engaged in a thriving, mutually beneficial partnership with an MNC. While there are increasing studies on CSR initiatives in base of the pyramid communities, few—if any—feature the self-initiated stakeholder transition of an impoverished community. This paper examines the factors that motivated the stakeholder transformation process of an indigenous community, from its position as a non-stakeholder, one lacking in power and legitimacy, to the status of (...) being a primary stakeholder of the firm. We applied a constructivist grounded theory approach to longitudinal data to arrive at the conceptual framework. The findings presented are drawn from an in-depth case study of the Maasai, an indigenous community from East Africa. The findings point to the existence of entrepreneurial alertness that is instrumental in propelling the indigenous community to evolve from one stakeholder category to the next. Our research aims to propose a possible foundation for how communities deep in poverty can coalesce themselves to make their social needs salient to multinational organizations. (shrink)

: There is a view that Ruists never put much emphasis on qing and even saw it in a negative light. This is perhaps a misunderstanding, especially in regard to pre-Qin Ruism. In the Guodian Xing zi ming chu, the passage "dao begins in qing" plays an important role in our understanding of the pre-Qin notion of qing. This article concentrates on the "theory of qing" in both pre-Qin Ruism and Daoism and attempts a philosophical interpretation of "dao begins in (...) qing," and in the process offers philosophical interpretations of a number of important notions. (shrink)

Performance is an essential part of music education; however, many music professionals and students suffer from music performance anxiety (MPA). The purpose of this study was to investigate whether a 10-minute expressive writing intervention (EWI) can effectively reduce performance anxiety and improve overall performance outcomes in college-level piano students. Two groups of music students (16 piano major students and 19 group/secondary piano students) participated in the study. Piano major students performed a solo work from memory, while group/secondary piano students took (...) a sight-reading exam of an eight-measure piano musical selection. All students performed twice, at baseline and post-EWI, with two or three days between performances. During the EWI phase, students were randomly divided into two groups: an expressive writing group and a control group. Students in the expressive writing group wrote down feelings and thoughts about their upcoming performances, while students in the control group wrote about a topic unrelated to performing. Each student’s pulse was recorded immediately before performing, and each performance was videotaped. Three independent judges evaluated the recordings using a modified version of the Observational Scale for Piano Practicing (OSPP) by Gruson (1988). The results revealed that, by simply writing out their thoughts and feelings right before performing, students who had high MPA improved their performance quality significantly and reduced their MPA significantly. Our findings suggest that EWI may be a viable tool to alleviate music performance anxiety. (shrink)

What are the conditions under which suspension of belief—or suspension, for short—is justified? Process reliabilists hold that our beliefs are justified if and only if these are produced or sustained by reliable cognitive processes. But they have said relatively little about suspension. Perhaps they think that we may easily extend an account of justified belief to deal with justified suspension. But it's not immediately clear how we may do so; in which case, evidentialism has a distinct advantage over reliabilism. In (...) this paper, I consider some proposals as to how process reliabilists might seek to account for justified suspension. Although several of these proposals do not work, two are promising. The first such proposal appeals to the notion of propositional justification; the second involves weaving evidentialist elements into reliabilism. I'll argue that the second proposal is better than the first. (shrink)

Monetary Intelligence theory asserts that individuals apply their money attitude to frame critical concerns in the context and strategically select certain options to achieve financial goals and ultimate happiness. This study explores the bright side of Monetary Intelligence and behavioral economics, frames money attitude in the context of pay and life satisfaction, and controls money at the macro-level and micro-level. We theorize: Managers with low love of money motive but high stewardship behavior will have high subjective well-being: pay satisfaction and (...) quality of life. Data collected from 6586 managers in 32 cultures across six continents support our theory. Interestingly, GDP per capita is related to life satisfaction, but not to pay satisfaction. Individual income is related to both life and pay satisfaction. Neither GDP nor income is related to Happiness. Our theoretical model across three GDP groups offers new discoveries: In high GDP entities, “high income” not only reduces aspirations—“Rich, Motivator, and Power,” but also promotes stewardship behavior—“Budget, Give/Donate, and Contribute” and appreciation of “Achievement.” After controlling income, we demonstrate the bright side of Monetary Intelligence: Low love of money motive but high stewardship behavior define Monetary Intelligence. “Good apples enjoy good quality of life in good barrels.” This notion adds another explanation to managers’ low magnitude of dishonesty in entities with high Corruption Perceptions Index. In low GDP entities, high income is related to poor Budgeting skills and escalated Happiness. These managers experience equal satisfaction with pay and life. We add a new vocabulary to the conversation of monetary intelligence, income, GDP, happiness, subjective well-being, good and bad apples and barrels, corruption, and behavioral ethics. (shrink)

This paper examines a model of income and quality of life that controls the love of money, job satisfaction, gender, and marital status and treats employment status (full-time versus part-time), income level, and gender as moderators. For the whole sample, income was not significantly related to quality of life when this path was examined alone. When all variables were controlled, income was negatively related to quality of life. When (1) the love of money was negatively correlated to job satisfaction and (...) (2) job satisfaction was positively related to both income and quality of life, income was negatively related to quality of life for full-time, high-income, and male employees. When these two conditions failed to exist, income was not related to quality of life for part-time, median- or low-income, and female employees. This model provides new insights regarding the impact of the love of money and job satisfaction on the income–quality of life relationship. (shrink)