To date, much of the current research has focused on examining the direct relationships between the components of the fraud triangle theory and fraud intention. However, limited empirical studies have explored the mediating effects of rationalization and opportunity. Therefore, the main aim of this study was to examine the mediating role of rationalization and opportunity on the direct relationship between pressure and fraud intention, as well as the relationship between pressure and opportunity. A sample of 166 managers participated in the (...) study, and partial least squares structural equation modelling was used to test the proposed model and hypotheses. Results showed that pressure was positively related to both rationalization and fraud intention. Moreover, the relationship between pressure and fraud intention was found to be partially mediated by both rationalization and opportunity. Similarly, rationalization was also found to partially mediate the relationship between pressure and opportunity. These findings suggest that pressure can increase fraud intention directly, as well as indirectly through rationalization and opportunity. This study contributes to the current literature by shedding light on the interplay among the three key components of the fraud triangle theory and their effects on fraud intention. The study provides valuable insights for relevant stakeholders, both theoretically and practically. (shrink)

We investigate corporate giving behaviors of prestigious business award winners in Korea. In particular, we examine whether firms strategically use corporate giving to enhance corporate reputation. We find that award winners generally make more charitable contributions than nonwinners prior to winning awards and maintain significant charitable contributions after winning awards; multiple award winners make even more charitable contributions than single-award winners; and an increase in charitable contributions does not raise the probability of winning awards in the year after the increase. (...) The results suggest that CEOs of award-winning firms do not use corporate giving opportunistically to enhance their status and reputation. Rather, significant charitable contributions by award winners may be indicative of a sound business strategy to maximize long-term firm value. (shrink)

Joan Mellen In the Realm of the Senses London: British Film Institute ISBN: 1 8445 7034 7.

Self-defining memories are touchstones in individuals’ narrative identity. This is the first SDM study to compare college students from the mainland People’s Republic of China to American college students. It examined SDMs, Big Five personality traits, and memory function in 60 students from each country. Participants rated their memories for affect, recall frequency, and importance. Chinese students recalled their most positively rated memories more frequently and with greater importance, while American students did not show this pattern. American students who scored (...) higher in Openness were more likely to recall negative memories. Memory content coding revealed that Chinese students recalled significantly more guilt/shame events than American students. Further analysis indicated that these memories were particularly focused on academic performance and parental expectations. The discussion suggests that follow-up studies look at differing emotion regulation strategies in the two countries, as well as at how the two different educational systems are affecting late adolescent identity formation processes. (shrink)

How to raise a child with confidence, kindness, and intelligence.

Scripture: early convictions -- Being taught: the Bible and the Reformed Scripture principle -- Dominus illuminatio mea: the school of the biblical witness -- Dominus et vivificantem: biblical witnesses as children of God.

Living in “the Machine Age” (dem Maschinenzeitalter), we can not avoid asking ourselves, whether every one of us lives as "a Part" (ein Bestand) in the world much like a cog in “a Machine” (einer Maschine). Heidegger made this concept clear by his phenomenology. In addition, he regarded a human being as a special Part, that could transform all beings into Parts. In order to overcome this dangerous situation, namely, "the Desolation of the Being" (dieSeinsverlassenheit), he considers deeper at “the (...) Essence of Technology” (das Wesen der Technik), the most important element of the Machine Age. Founding on this consideration he finds a way of overcoming, namely, “Art” (die Kunst). By Art can we begin to ask about “the Being” (das Sein) and to think about the change of "the Understanding of the Being" (das Seinsverständnis). What makes this change possible is "the Basic Mood" (die Grundstimmung). Therefore this Basic Mood must above all things be awoken. Drawing on Heidegger's philosophy, I would like to make several observations on the Machine Age and its overcoming. In this way I hope to make a contribution to the Machine Age, so that the modern world will not be regarded as a Machine, all beings will not be regarded as Parts and the modern human being will not be regarded as a special Part. (shrink)

ZUSAMMENFASSUNG Die vorliegende Arbeit unternimmt den Versuch, zu erklären, was Heidegger mit dem Ausdruck “die Verwandlung des Biographischen im Gedichteten” bei seiner Erläuterung der Hölderlinschen Hymne Andenken meint. Viele Literaturwissenschaftler interessieren sich für das Entstehungsdatum der Hymne und die damaligen Erlebnisse Hölderlins, um daraus die Hymne zu interpretieren. Im Vergleich mit ihnen richtet Heidegger wenig sein Augenmerk darauf, weil er glaubt, dass das Biographische des Dichters unmittelbar nichts mit dem Inhalt des Gedichtes zu tun hat. Bei der Dichtung geschieht Heidegger (...) zufolge die Verwandlung des Biographischen im Gedichteten. Demnach untersucht die vorliegende Arbeit das Phänomen des Dichtens. Dazu wird Heideggers Erläuterung der Hymne Wie wenn am Feiertage... herangezogen, die er als die “reinste Dichtung des Wesens der Dichtung” ansieht. Danach wird das Gedicht Andenken im Hinblick auf die “Schiffer” betrachtet, die Heidegger die “kommenden Dichter Germaniens” nennt. Diese Betrachtung dient dazu, die Verwandlung, die im Dichten geschieht, zu erläutern. ABSTRACT I attempt to explain what Heidegger means by the expression “the transformation of the biographical data in the poem” in his elucidation of the Hölderlin’s hymn Remembrance. Many scholars of German literature are interested in the date of the hymn and in Hölderlin’s experience at that date, in order to interpret the hymn. In contrast to them, Heidegger does not concern himself with the date, because he believes that the poet’s biographical data has nothing to do with the content of the poem directly. According to Heidegger, the transformation of the biographical data in the poem takes place through a process of poeticizing. Therefore, I investigate this process as the nature of the poetry. For this investigation, I refer to Heidegger’s elucidation of the hymn As When on Holiday..., which he regards as the “purest poem on the essence of poetry”. Afterwards, I interpret the hymn Remembrance in view of the “mariners”, which Heidegger calls “Germania’s coming poets”. This interpretation serves to help us understand the transformation that occurs in the process of poeticizing. (shrink)

in German Der vorliegende Beitrag widmet sich zwei Schriften Heideggers, die bisher kaum untersucht worden sind, nämlich Die Einzigkeit des Dichters und Abendgespräch in einem Kriegsgefangenenlager in Rußland zwischen einem Jüngeren und einem Älteren. Diese Schriften sind vor allem insofern bemerkenswert, als der taoistische Gedanke der Notwendigkeit des Unnötigen in ihrem Zentrum steht. Heideggers Rezeption dieses Gedankens ist, wie im vorliegenden Beitrag gezeigt wird, aber keine bloße Aufnahme, sondern vielmehr eine schöpferische Aneignung des ostasiatischen Gedankengutes für sein eigenes Seinsdenken. Zunächst (...) wird Heideggers Auseinandersetzung mit dem Gedanken der Notwendigkeit des Unnötigen dargestellt. Danach wird versucht, im Anschluss an Heideggers Kunstphilosophie darüber nachzudenken, inwiefern das Kunstwerk als das Unnötige in der Leistungsgesellschaft notwendig ist. Abstract in English: The present contribution analyses two writings of Heidegger which have almost never been examined until now: The Uniqueness of the Poet and Evening Conversation: In a Prisoner of War Camp in Russia between a Younger and an Older Man. These writings are very important for the comparative study of Heidegger's philosophy and East Asian thinking, not least because they are based on the Taoist idea of the necessity of the unnecessary. Heidegger's reception of this idea is, as shown in this contribution, not simply a bare adoption, but rather a creative appropriation of East Asian thought for his own thinking of Being. First, this contribution shows Heidegger's confrontation with the idea of wuyongzhiyong. It then attempts to reflect on the extent to which the artwork, as that which seems to be useless, is necessary in a results-oriented society by looking at Heidegger's philosophy of art. (shrink)

This article responds to Gavan Duffy's critique of AnalogiesatWar in his recent essay on the agent-structure debate in the JJPS (2001, 2: 161giving structure its duestructure” with process, perceptual, and personality variables; (3) misinterprets my assumptions while neglecting the findings of recent works that corroborate the findings of AnalogiesatWar; and (4) fails to demonstrate one of his key suggestions, i.e. the importance of showing how agents and structures are mutually constitutive. The article concludes by discussing some pointers raised by the (...) exchange for furthering the agent-structure debate. (shrink)

Compersion is an affective state commonly discussed in the context of consensually non-monogamous relationships. It is typically described as a positive emotional reaction to one’s partner’s enjoying time and/or intimacy with another person, sort of ‘the opposite of jealousy’. Recent years have seen an increased interest in this seemingly startling emotion. Part of what makes understanding compersion so difficult is the mononormative expectations of our culture. We suggest that a non-Western, in particular Buddhist, perspective might be more helpful to understand (...) that love and/or intimacy need not be an affair between two people only. We approach compersion through a Buddhist lens based on the ‘four immeasurables’, i.e. non-egocentric states that Buddhists take to promote well-being, and their ‘near enemies’, i.e. states which are easily conflated with them, but egocentric and harmful. Our goal is not to formulate a definition of compersion, nor to raise a normative bar for anyone who feels compersion, but to describe important facets of it that stand out more clearly against a Buddhist background than they might otherwise do. Such an approach not only enriches our understanding of compersion but contributes to people’s flourishing in all kinds of relationships and shows that non-monogamous relationships might be compatible with some forms of Buddhist practice. (shrink)

The determination of death by neurological criteria remains controversial scientifically, culturally, and legally, worldwide. In the United Kingdom, although the determination of death by neurological criteria is not legally codified, the Code of Practice of the Academy of Medical Royal Colleges is customarily used for neurological death determination and treatment withdrawal. Unlike some states in the US, however, there are no provisions under the law requiring accommodation of and respect for residents' religious rights and commitments when secular conceptions of death (...) based on medical codes and practices conflict with a traditional concept well-grounded in religious and cultural values and practices. In this article, we analyse the medical, ethical, and legal issues that were generated by the recent judgement of the High Court of England and Wales in Re: A [2015] EWHC 443. Mechanical ventilation was withdrawn in this case despite parental religious objection to a determination of death based on the code of practice. We outline contemporary evidence that has refuted the reliability of tests of brainstem function to ascertain the two conjunctive clinical criteria for the determination of death that are stipulated in the code of practice: irreversible loss of capacity for consciousness and somatic integration of bodily biological functions. We argue that: the tests of brainstem function were not properly undertaken in this case; the two conjunctive clinical criteria set forth in the code of practice cannot be reliably confirmed by these tests in any event; and absent authentication of the clinical criteria of death, the code of practice wrongly invokes a secular definition of death based on the loss of personhood. Consequently, the moral obligation of a pluralistic society to honor and respect diverse religious convictions to the greatest extent possible is being violated. Re A is contrasted with the US case of Jahi McMath in which the court accommodated parental religious objection to the determination of neurological death codified in the Uniform Determination of Death Act. We conclude that the legal system in the United Kingdom should not favour a secular definition of death over a definition of death that is respectful of religious values about the inviolability and sanctity of life. We recommend the legal recognition of religious accommodation in death determination to facilitate cultural sensitivity and compassionate care to patients and families in a pluralistic society. (shrink)

This article first briefly examines the textual structure of the Bhikkhu Samyutta of the Pali Samyutta-nikaya in conjunction with two other versions preserved in Chinese translation in Taisho vol. 2, nos. 99 and 100. Then it compares the main teachings contained in the three versions. These three versions of this collection on the subject of monks represent three different early Buddhist schools within the Sthavira branch. This comparative study of these three different versions focuses on four major topics: physical appearance, (...) Dharma talk, solitude, and heat meditation. It reveals significant differences in structure and doctrinal content, thus advancing the historical/critical study of early Buddhist doctrine in this area. (shrink)

Plagiarism by students is a common and worldwide phenomenon with a significant impact on our society. Numerous studies on the pervasive nature of plagiarism among students have focused on the behavioral aspects of plagiarism and how to prevent it. Based on an empirical study of a sample of 463 eighth graders in Hong Kong, this article offers an analytical model to understand the ethical decision-making process in plagiarism among students. Using this model, students' plagiaristic behavior can be analyzed in terms (...) of their moral judgment, moral intensity, and perceived risks. (shrink)

Sa?yutta of the P?li Sa?yutta-nik?ya in conjunction with two other versions preserved in Chinese translation in Taish? vol. 2, nos 99 and 100. Then it compares the main teachings contained in the three versions. This comparative study of these three different versions focuses on some shared images of Brahm?s and on disagreements of some teachings presented in the three versions. It reveals similarities and significant differences in structure and doctrinal content, thus advancing the historical/critical study of early Buddhist doctrine in (...) this area. (shrink)

This article first examines the textual structure of the Maudgaly?yana Sa?yukta of the Chinese Sa?yukt?gama in conjunction with its P?li parallel. Then it compares the main teachings contained in the two versions. It reveals similarities but also differences in both structure and content.

Background:Stigma is considered a major barrier to accessing healthcare services by female sex workers. Current knowledge of nurses’ attitudes appears to imply a stigma toward female sex workers. But in-depth understanding of their perceptions is scarce. Furthermore, factors that inform a conceptual understanding of how this occurs are lacking.Objectives:The study aimed to explore nurses’ attitudes toward female sex workers and factors affecting caring for female sex workers.Research design:This was a qualitative study. A content analysis approach was adopted in analyzing the (...) data.Participants and research context:Thirty-three practicing nurses participated in seven semi-structured focus group interviews and three key informants participated in three individual interviews in Hong Kong.Ethical considerations:This study was approved by the Ethics Committee of one university in Hong Kong.Findings:The findings revealed three themes: (1) accept, stigmatize, or against sex work; (2) reluctance, hesitation, or willingness to care for female sex workers; and (3) factors affecting the care of female sex workers.Discussion and conclusion:This study found that nurses held different attitudes toward female sex workers, and they experienced feelings of reluctance, hesitation, or willingness to care for female sex workers. Multi-level factors could affect their level of comfort of caring for female sex workers. Intervention should be developed to encourage health professionals to examine their personal views toward female sex workers introspectively, how their attitude may have affected the provision of quality services, and to enhance the provision of sensitive non-discriminative services to female sex workers. (shrink)

The determination of death by neurological criteria remains controversial scientifically, culturally, and legally, worldwide. In the United Kingdom, although the determination of death by neurological criteria is not legally codified, the Code of Practice of the Academy of Medical Royal Colleges is customarily used for neurological death determination and treatment withdrawal. Unlike some states in the US, however, there are no provisions under the law requiring accommodation of and respect for residents' religious rights and commitments when secular conceptions of death (...) based on medical codes and practices conflict with a traditional concept well-grounded in religious and cultural values and practices. In this article, we analyse the medical, ethical, and legal issues that were generated by the recent judgement of the High Court of England and Wales in Re: A [2015] EWHC 443. Mechanical ventilation was withdrawn in this case despite parental religious objection to a determination of death based on the code of practice. We outline contemporary evidence that has refuted the reliability of tests of brainstem function to ascertain the two conjunctive clinical criteria for the determination of death that are stipulated in the code of practice: irreversible loss of capacity for consciousness and somatic integration of bodily biological functions. We argue that: the tests of brainstem function were not properly undertaken in this case; the two conjunctive clinical criteria set forth in the code of practice cannot be reliably confirmed by these tests in any event; and absent authentication of the clinical criteria of death, the code of practice wrongly invokes a secular definition of death based on the loss of personhood. Consequently, the moral obligation of a pluralistic society to honor and respect diverse religious convictions to the greatest extent possible is being violated. Re A is contrasted with the US case of Jahi McMath in which the court accommodated parental religious objection to the determination of neurological death codified in the Uniform Determination of Death Act. We conclude that the legal system in the United Kingdom should not favour a secular definition of death over a definition of death that is respectful of religious values about the inviolability and sanctity of life. We recommend the legal recognition of religious accommodation in death determination to facilitate cultural sensitivity and compassionate care to patients and families in a pluralistic society. (shrink)

The idea that insight is by nature incompatible with concentration has been a long-term focus of scholarly discussion regarding the interpretation of some sūtra passages that could suggest the occurrence of insight within concentration. In the Prajñāpāramitā literature, the set of three samādhis is identified with insight, the prajñāpāramitā. Some scholars identify the experience of emptiness in these samādhis with a state of concentration, very likely the absorption of extinction. I highlight elsewhere a passage in the Prajñāpāramitā in which preceding (...) vows play an important role in the practice of emptiness, that is, the prajñāpāramitā and may apply to the moment just before entering into the absorption of extinction. However, the problem of how the prajñāpāramitā is by nature incompatible with concentration could be practiced in the absorption of extinction remains. In the Sāgaramatiparipṛcchāsūtra there is a passage which illustrates the significance and effect of dedications preceding the practice of the three samādhis. According to this passage, the set of three samādhis is sometimes described as some very deep concentrations; at their emergence there could be two different attainments: either nirvāṇa or all-knowing accompanied by all qualities of the Buddha. This paper looks into the several steps immediately before the attainment of all-knowing by revealing a new usage of “dedications” in the Sāgaramatiparipṛcchāsūtra. (shrink)

In 2017, UNESCO introduced an Undergraduate Bioethics Integrated Curriculum to be taught in Indian medical schools, with an implied suggestion that it could subsequently be rolled out to medical schools in UNESCO’s other member states. Its stated aim is to create ethical awareness from an early stage of a doctor’s training by infusing ethics instructions throughout the entire undergraduate medical syllabus. There are advantages to a standardised integrated curriculum where none existed. However, the curriculum as presently drafted risks failing to (...) achieve its laudable aims. There are important lessons to be drawn from UNESCO’s First Syllabus for Youth Bioethics Education (2018), which is aimed at schoolchildren and teenagers, and represents a creative, effective and culturally sensitive way to teach bioethics. (shrink)

Like other health care practices, the increasing complexity in dentistry signals the need for a reconceptualisation of dentist professional learning. Professional dental bodies, at large, still privilege formal continuing professional development (CPD) provisions focusing on off-the-job activities despite growing evidence that much invaluable learning occurs through and at work. In exploring the two common dentist CPD approaches, this article critiques the narrow conceptions of learning inscribed in these frameworks, which are individualistic and acquisition oriented. Drawing on a vignette of dentists’ (...) professional practice at work, this paper argues for a shift in discussion from an emphasis on which CPD models work best to what counts as professional learning for dentists. To flesh out these arguments, the paper proposes using an innovative conceptual approach through the lens of ‘complexity thinking’ and the concept of ‘co-present group’. Through this lens, the reframing of thinking brings out two key features of learning: Emergent learning cannot be specified in advance and much significant learning is typically beyond an individual’s learning. Given the learning potentials of group practice and group learning, the paper concludes with suggestions to support dentists’ lifelong learning at work. (shrink)